2019 (11) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Constitution of India, seeks a direction to the Respondent i.e. Central Board of Direct Taxes (CBDT) and Principal Commissioner of Income Tax to allow Petitioner's application dated 21st July, 2016 under the Direct Tax Dispute Resolution Scheme, 2016 (the Scheme, 2016). It also seeks the setting aside of order dated 31st March, 2016 passed by the Commissioner of Income Tax (Appeals), [CIT(A)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t as it desired to take the benefit of Scheme, 2016 which would be enacted shortly. However, the CIT(A) did not accept the request and by an order dated 31st March, 2016, dismissed the Petitioner's appeal. Thereafter, Petitioner on 9th August, 2016 filed an application before the authority under the Scheme, 2016, seeking its benefit. However, by an order dated 22nd September, 2016, the same came t....