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of <h1>Taxpayers can file under Vivad se Vishwas scheme even if assessment order is stayed; must withdraw pending appeals.</h1> In cases where the enforceability of an assessment order by the Assessing Officer is stayed by the High Court or Supreme Court, the taxpayer can still file a declaration under the Vivad se Vishwas scheme, regardless of whether an appeal against the assessment order has been filed. The taxpayer must withdraw any writ or appeal pending in the High Court or Supreme Court. Upon settling the quantum appeal, any interest and penalties will be waived.
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