HC allows Assessee to avail Vivad Se Vishwas Scheme benefit after due date considering delay in filing Appeal by revenue

Advertisement PCIT Vs Aditya Saraf HUF (Calcutta High Court) This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 30th April, 2021 passed by the Income Tax Appellate Tribunal, SMC Bench in ITA/2260/Kol/2018 dated 15.8.2019 for the assessment year 2014-15. The revenue has raised the following substantial questions of law for consideration:- i) Whether in the facts and circumstances of the case and in law, the ITAT had erred and failed to appreciate that the assessee could not substantiate the genuineness of the transact...