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    <description>The appeals regarding settlement of tax arrears under The Direct Tax Vivad se Vishwas Act, 2020 for assessment years 2008-09 &amp;amp; 2007-08 were consigned to records and treated as dismissed by the tribunal. However, the assessee was granted the liberty to approach the tribunal for reinstatement of the appeals if the dispute is not resolved under the Act. The revenue did not object to this caveat. The decision was made following a virtual hearing on 11th January 2021.</description>
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