This article examines the case of Manish Garg, who opted for the Vivad Se Vishwas Scheme to settle tax disputes for the assessment year 2014-15, leading to the withdrawal of his appeal before the Income Tax Appellate Tribunal, Delhi.
Manish Garg, a resident of Delhi, filed an appeal against the order of the CIT(A)-13, New Delhi. However, he chose to settle his dispute under the Vivad Se Vishwas Scheme, which is aimed at reducing litigation in direct taxes.
The appeal was withdrawn following the guidelines of the Vivad Se Vishwas Act, 2020. This decision underscores the utility of the scheme in providing taxpayers a route to resolve disputes without protracted litigation.
The case highlights how the Vivad Se Vishwas Scheme can serve as an effective alternative to litigation, offering a straightforward and less adversarial method of dispute resolution. This is particularly beneficial in a time when judicial resources are strained and the backlog of cases is extensive.
The withdrawal of Manish Garg’s appeal marks a successful resolution of a tax dispute through the Vivad Se Vishwas Scheme, demonstrating its potential to facilitate the amicable settlement of tax disputes.
Manish Garg Settles Tax Dispute Under Vivad Se Vishwas Scheme
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