Fresh adjudication directed as assessment order was dismissed on erroneous reasoning

Pricewaterhouse Coopers Pvt. Limited Vs DCIT (ITAT Kolkata)

ITAT Kolkata held that dismissal of assessment order passed under section 143(3) on erroneous reasoning that dispute was resolved via Vivad Se Vishwas Scheme. Fresh adjudication directed to decide all the appeals on merits.

Facts-  The assessee has filed a number of appeals before the CIT(A). However, CIT(A) dismissed its appeal on the ground that assessee has settled the dispute under the Vivad Se Vishwas Scheme

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