This case involves Smt. Kusum Rani Mangal’s appeal against the income tax assessment for the year 2014-15, highlighting the complexities of tax disputes and the opportunities provided by the Vivad Se Vishwas Scheme for dispute resolution.
Kusum Rani Mangal, the appellant, contested the tax assessment made by the Income Tax Officer, Ward-2, Hisar. The case was driven by discrepancies in the tax assessment for the year 2014-15, which led her to file an appeal with the ITAT, Delhi.
The proceedings took a significant turn when Mangal opted to settle the dispute under the Vivad Se Vishwas Scheme. This decision was influenced by the scheme’s aim to provide a straightforward process for the resolution of pending tax disputes across India.
This case highlights the functionality of the Vivad Se Vishwas Scheme as an effective tool for settling disputes without prolonged litigation. The Tribunal accepted the withdrawal of the appeal, noting the mutual agreement to settle under the scheme and the non-objection by the Senior DR.
The case of Kusum Rani Mangal vs. ITO concludes with the withdrawal of the appeal and the settlement of the tax dispute under the Vivad Se Vishwas Scheme. It underscores the importance of alternative dispute resolution mechanisms in the Indian tax system, offering insights into both the benefits and challenges of such approaches.
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