Shiv Raj Singh Bawa v. Principal Commissioner of Income-tax-2, Amritsar - 2020-LL-0303-49

Citation	2020-LL-0303-49
Appellant Name	Shiv Raj Singh Bawa
Respondent Name	Principal Commissioner of Income-tax-2, Amritsar
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	03/03/2020
Judgment	View Judgment
Keyword Tags	vivad se vishwas scheme
Bot Summary:	This appeal has been filed against the order passed by the Tribunal dated 30.01.2019. Counsel for the petitioner states that he has instructions that the appellant wishes to take recourse to the Scheme recently announced namely Vivad Se Vishwas Scheme but the only fly in the ointment is that the said scheme has yet to receive the assent of the President of India. In the circumstances, we dismiss the appeal at this stage giving liberty to the appellant to approach the authorities under the said scheme and, if necessary to revive the present appeal. It is clarified that for the purpose of the said scheme, the appeal would be deemed to be pending. Since the main case has been decided, the pending C.M. Application, if any, also stands disposed of.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.103 ITA No.391 of 2019 (O&M) Date of Decision : 03.03.2020 Shiv Raj Singh Bawa Appellant Versus Principal Commissioner of Income Tax-2, Amritsar Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Jorawar Singh Bhasin, Advocate for appellant. AJAY TEWARI, J. (ORAL) 1. This appeal has been filed against order passed by Tribunal dated 30.01.2019. 2. Counsel for petitioner states that he has instructions that appellant wishes to take recourse to Scheme recently announced namely Vivad Se Vishwas Scheme but only fly in ointment is that said scheme has yet to receive assent of President of India. 3. In circumstances, we dismiss appeal at this stage giving liberty to appellant to approach authorities under said scheme and, if necessary to revive present appeal. However, it is clarified that for purpose of said scheme, appeal would be deemed to be pending. 1 of 2 Downloaded on - 11-03-2020 16:23:51 ITA No.391 of 2019 (O&M) -2- 4. Since main case has been decided, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE March 03, 2020 ashish Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 Downloaded on - 11-03-2020 16:23:51 Shiv Raj Singh Bawa v. Principal Commissioner of Income-tax-2, Amritsar

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