COMMISSIONER OF INCOME TAX Vs. NIRMA LIMITED

JUDGEMENT

(1.) Both these Tax Appeals are admitted on the following substantial questions of law. The writ petitions are pending with the prayer to accept and approve Form 1 and 2 of the petitioner and settle the dispute of pending Tax Appeals under the Direct Tax Vivad se Vishwas Act, 2020 (for short, "DTVSV Act") and the Rules framed thereunder.

(2.) With the consent of learned advocates of both the parties, Tax Appeals and writ petitions are taken up for hearing and depending upon the outcome of the Tax Appeals, prayers made in the writ petitions shall be considered.

(3.) Tax Appeal No.781 of 2009 is admitted by order dated 30 th August 2010 on the following proposed substantial questions of law for the Assessment Year 1996-97: