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TMI Blog2020 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr.T.R.Senthilkumar Senior Standing counsel and M/s.K.G.Usharani JUDGMENT T.S.SIVAGNANAM, J. This appeal has been filed by the assessee under Section 260 A of the Income Tax Act, 1961 ('the Act' for brevity), challenging the order dated 03.12.2018 passed by the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) in I.T.A.No.2576/CHNY/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nthil Kumar, learned Senior Standing counsel and M/s.K.G.Usha Rani, learned counsel for the respondent/Revenue. 3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, the assessee is taking steps to file the application / declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 2(j) "disputed tax" has been defined. In terms of Section 3, where a declarant means a person, who files a declaration under Section 4 on or before the last date files a declaration to the designated authority in accordance with the provisions of Section 4 in respect of tax arrears, then, notwithstanding anything contained in the Income Tax Act or any other law for the time being in force, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub Sections of Section 4. Section 5 of the Act deals with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of the Act deals with cases, where the Act 3 of 2020 will not be applicable. 7. As observed, the assessee is given liberty to restore this appeal in the event the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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