https://www.taxtmi.com/caselaws?id=401155 The High Court disposed of the Tax Case Appeal, considering the Assessee's declaration under the Direct Tax Vivad Se Vishwas Act, 2020, which allowed for the resolution of tax disputes. As the Assessee had already availed benefits under the Act, the Court found no purpose in keeping the appeal pending. However, the Court granted the Assessee liberty to restore the appeal if necessary, without requiring an application for condonation of delay, ensuring the Assessee's interests were safeguarded in case of an unfavorable decision by the Department under the Act. en-us Thu, 05 Nov 2020 00:00:00 +0530 Sat, 28 Nov 2020 10:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401155 The High Court disposed of the Tax Case Appeal, considering the Assessee's declaration under the Direct Tax Vivad Se Vishwas Act, 2020, which allowed for the resolution of tax disputes. As the Assessee had already availed benefits under the Act, the Court found no purpose in keeping the appeal pending. However, the Court granted the Assessee liberty to restore the appeal if necessary, without requiring an application for condonation of delay, ensuring the Assessee's interests were safeguarded in case of an unfavorable decision by the Department under the Act. Case-Laws Income Tax Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401155