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    <description>Full and final settlement of tax arrears under the Kar Vivad Samadhan Scheme, supported by certified Form No. 3, rendered the dispute before the Special Bench infructuous, so the pending appeals were dismissed on that ground. Because the principal reference no longer survived after settlement, interveners were held to have no locus standi to continue the matter before the Special Bench. Their cases were directed to be dealt with by the Division Bench in the ordinary course.</description>
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      <description>Full and final settlement of tax arrears under the Kar Vivad Samadhan Scheme, supported by certified Form No. 3, rendered the dispute before the Special Bench infructuous, so the pending appeals were dismissed on that ground. Because the principal reference no longer survived after settlement, interveners were held to have no locus standi to continue the matter before the Special Bench. Their cases were directed to be dealt with by the Division Bench in the ordinary course.</description>
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