2020 (12) TMI 1345

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.... (Judgement / Order / Decisions)<br>Dated:- 10-12-2020<br>ITA No. 7406/MUM/2018, ITA No. 7500/MUM/2018, ITA No. 7407/MUM/2018 - -<br>Income Tax<br>SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessee by : Mr. Nimesh Vora, AR Revenue by : Mr. Sunil Umap, DR ORDER PER N.K. PRADHAN, A.M. The cross-appeals - one by the assessee and the other by the Rev....

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....e reason, the matter being not settled under the above Scheme. The Ld. DR has no objection to the above. 3. We have heard the rival submissions and perused the relevant materials on record. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of....