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of <h1>Revenue's Appeals Dismissed Due to Kar Vivad Samadhan Scheme; Assessees' Appeals Rendered Irrelevant</h1> <h3>Income Tax Officer. Versus Hatsu Takayanagi.</h3> Income Tax Officer. Versus Hatsu Takayanagi. - ITD 074, 143, TTJ 069, 421, The Appellate Tribunal ITAT DELHI-D considered the exemption of living allowance under section 10(14) of the Income-tax Act, 1961. The disputes were resolved under the Kar Vivad Samadhan Scheme, making the appeals filed by the assessees irrelevant. The appeals of the revenue were dismissed as infructuous, and interveners were directed to pursue their cases before the Division Bench.
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