VSV-Based Dismissal Quashed Due to No Approval or Payment

Oil & Natural Gas Corporation Ltd. Vs DCIT (ITAT Dehradun) VSV Application Rejected, Yet Appeal Dismissed? ITAT Dehradun Restores ONGC Appeals Dehradun ITAT, in Oil & Natural Gas Corporation Ltd. vs. DCIT (ITA Nos.142 & 143/DDN/2025, AYs 2003-04 & 2008-09, order dated 23.12.2025), partly allowed the assessee’s appeals and set aside the orders of the CIT(A), holding that the first appellate authority wrongly dismissed the appeals on the assumption that disputes stood settled under the Vivad Se Vishwas (VSV) Scheme. The CIT(A) had dismissed ONGC’s appeals on the premise that ...