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    <title>2020 (12) TMI 569 - MADRAS HIGH COURT</title>
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    <description>The appellant challenged the Income Tax Appellate Tribunal&#039;s order for the Assessment Year 2008-2009, citing issues of perversity and rejection of a petition under section 254(2) of the Income Tax Act, 1961. Expressing intent to benefit from the Vivad Se Vishwas Scheme, the appellant sought resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Court granted liberty to restore appeals if the declaration outcome is unfavorable, directing the appellant to file Form No.I by a specified date. The Tax Case Appeals were disposed of with liberty for restoration, leaving substantial questions of law open and waiving associated costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=401770</link>
      <description>The appellant challenged the Income Tax Appellate Tribunal&#039;s order for the Assessment Year 2008-2009, citing issues of perversity and rejection of a petition under section 254(2) of the Income Tax Act, 1961. Expressing intent to benefit from the Vivad Se Vishwas Scheme, the appellant sought resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Court granted liberty to restore appeals if the declaration outcome is unfavorable, directing the appellant to file Form No.I by a specified date. The Tax Case Appeals were disposed of with liberty for restoration, leaving substantial questions of law open and waiving associated costs.</description>
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