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    <title>2020 (12) TMI 73 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai dismissed cross appeals related to income tax assessment for the year 2015-16. The Tribunal allowed the assessee to seek restoration of the appeal if the declaration under the &#039;Vivad Se Viswas Scheme-2020&#039; was not accepted by the Revenue, following a precedent set by the Madras High Court. The Tribunal&#039;s decision aligned with the High Court&#039;s ruling, granting liberty to the assessee to file a miscellaneous application for appeal restoration. No costs were imposed, and the substantial legal questions remained unresolved. The order was issued on 24/11/2020.</description>
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      <link>https://www.taxtmi.com/caselaws?id=401274</link>
      <description>The ITAT Mumbai dismissed cross appeals related to income tax assessment for the year 2015-16. The Tribunal allowed the assessee to seek restoration of the appeal if the declaration under the &#039;Vivad Se Viswas Scheme-2020&#039; was not accepted by the Revenue, following a precedent set by the Madras High Court. The Tribunal&#039;s decision aligned with the High Court&#039;s ruling, granting liberty to the assessee to file a miscellaneous application for appeal restoration. No costs were imposed, and the substantial legal questions remained unresolved. The order was issued on 24/11/2020.</description>
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