2025 (6) TMI 1695

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....ondent : None ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of the ld. AO dated 15.4.2021 for the AY 2016-17. 2. The assessee has raised 11 grounds of appeal. 3. At the outset, the ld. A.R. for the assessee drawn our attention to a letter dated 5.3.2025 wherein it is submitted that the assessee had opted to ....

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....ve been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024. 5.1 On going through the letter along with the enclosures filed on 5.3.2025, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance (2) Act, 2024, is issued by the ld. Principal Commissioner of Income Tax on 20.01.2025. Further, intimation of payment under sub-section....