https://www.taxtmi.com/caselaws?id=400388 The appeals were disposed of with liberty for restoration, as the court found it unnecessary to decide the substantial questions of law due to the enactment of the Vivad Se Vishwas Act, 2020. The appellant was directed to file Form No.I by a specified date for resolution under the Act, with the competent authority instructed to process the declaration promptly. The court granted liberty to restore the appeals if the decision on the filed declaration is unfavorable, without requiring a formal application for condonation of delay. No costs were awarded in this judgment. en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 30 Jan 2021 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400388 The appeals were disposed of with liberty for restoration, as the court found it unnecessary to decide the substantial questions of law due to the enactment of the Vivad Se Vishwas Act, 2020. The appellant was directed to file Form No.I by a specified date for resolution under the Act, with the competent authority instructed to process the declaration promptly. The court granted liberty to restore the appeals if the decision on the filed declaration is unfavorable, without requiring a formal application for condonation of delay. No costs were awarded in this judgment. Case-Laws Income Tax Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400388