2020 (12) TMI 1345

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Dated:- 10-12-2020
ITA No. 7406/MUM/2018, ITA No. 7500/MUM/2018, ITA No. 7407/MUM/2018 - -
Income Tax
SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessee by : Mr. Nimesh Vora, AR Revenue by : Mr. Sunil Umap, DR ORDER PER N.K. PRADHAN, A.M. The cross-appeals - one by the assessee and the other by the Revenue for the assessment year (AY) 2012 .....

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..... er the above Scheme. The Ld. DR has no objection to the above. 3. We have heard the rival submissions and perused the relevant materials on record. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the Pre .....

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