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Case Law Details

Case Name : Pavan Kandkur Vs PCIT (ITAT Bangalore)
Related Assessment Year : 2017-18
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Pavan Kandkur Vs PCIT (ITAT Bangalore)

Conclusion: In present facts of the case, the ITAT observed that proceedings under Section 263 of Income Tax Act, 1961 cannot be sustained if the tax payer had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

Facts: In present facts of the case, the appeal was filed by the assessee against the order of the learned CIT, Hubali passed under Section 263 of the Income Tax Act, 196

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