Authority: Supreme Court of India

Order Date: 23 July 2026

Case Overview

  • Appellant: Youth Construction Private Limited, represented by counsel Ms. Vandana Kothari, AOR Mr. Jay Kishor Singh, Mr. Ved Jain, and Adv. Mr. Nishchay Kantoor.
  • Respondent: Commissioner of Income Tax, represented by Mr. Raj Bahadur Yadav, AOR.
  • Civil Appeal No. 4195/2015 filed under the Income Tax Act challenging a tax assessment (specific assessment details not disclosed).
  • During the hearing, the appellant informed the Court that it had availed the remedy under the “Vivad se Vishwas” Scheme, a voluntary settlement mechanism for tax disputes.
  • The Court observed that invocation of the scheme settles the underlying dispute, rendering the cause non‑viable for further adjudication.

Final Outcome

  • The Supreme Court ordered that the appeal stands disposed of in terms of the signed order placed on the file.
  • Any pending application(s), if any, were also ordered to stand disposed of.

Topics: Tax Litigation, Vivad se Vishwas Settlement