Mutual Agreement Procedure settlement led to withdrawal of challenge and disposal of the remaining issue

The Delhi High Court disposed of the appeal and writ petition after the appellant withdrew the challenge to the first question in view of a settlement reached under the Mutual Agreement Procedure, and the second question was treated as no longer surviving. The operative effect was that no further adjudication was required on either question once the settlement resolved the first issue and rendered the remaining issue infructuous.

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Outcome: The appeal and the writ petition were disposed of after the appellant withdrew the challenge to the first question in view of the settlement reached under the Mutual Agreement Procedure, and the second question was held not to survive.

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