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TMI Blog2021 (1) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the Competent Authority shall process the applications/declaration in accordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as expeditiously as possible. The assessees are given liberty to restore these appeals in the event the ultimate decision to be taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act' for brevity) challenging the orders dated 03.12.2018 made in ITA.Nos.1606 to 1612/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, ('the Tribunal' for brevity) for the assessment year 2011-12. 2. The appeals were admitted on 26.07.2019 on the following substantial questions of law: i. Whether, on the facts and in the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect in law in placing reliance on SLP dismissal simplicitor in the case of PCIT Vs. Meeta Gutgutia [reported in 96 Taxmann.com 468] when the issue of jurisdiction under Section 153A of the Income Tax Act was not at all before the Hon'ble Supreme Court in the said special leave petition? and iv. Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Vivad Se Vishwas Scheme on 01.12.2020 and is awaiting orders to be passed in Form No.3. 5. In the light of the subsequent event, the Competent Authority shall process the applications/declaration in accordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as expeditiously as possible. The assessees are given liberty to restore these appeals in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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