2021 (1) TMI 1251

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....anding Counsel For the Respondents : Mr.R.Murali COMMON JUDGMENT T. S. SIVAGNANAM, J.) These appeals have been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the orders dated 03.12.2018 made in ITA.Nos.1606 to 1612/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, ('the Tribunal' for br....

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.... of income was e-filed and for that assessment year, annexureless return was only envisaged? iii. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in placing reliance on SLP dismissal simplicitor in the case of PCIT Vs. Meeta Gutgutia [reported in 96 Taxmann.com 468] when the issue of jurisdiction under Section 153A of the Income Tax Act was not at all ....

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....earing for the respondents/assessees. 4. The learned counsel for the respondents/assessees submit that the assessees have already filed the declaration/undertaking under the Vivad Se Vishwas Scheme on 01.12.2020 and is awaiting orders to be passed in Form No.3. 5. In the light of the subsequent event, the Competent Authority shall process the applications/declaration in accordance with the Direc....