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2020 (12) TMI 1226
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....ADALE - JM: The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals) -2, Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961. 2. At the time hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for 'Vivad se Vishwas Scheme 2020'(VSVS2020) and filed an application in Form No. 1 & 2 under VSV....