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    <title>2021 (6) TMI 440 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal dismissed the appeals filed by the assessee seeking the recall of the Tribunal order under section 254(2) of the Income Tax Act, 1961 for assessment years 2001-02 to 2007-08. The Tribunal acknowledged the assessee&#039;s intention to utilize the &#039;Vivad se Vishwas Scheme, 2020&#039; to settle tax disputes and granted liberty to restore the appeals if the Designated Authority rejects the application under section 4 of the Act. The decision aligned with the provisions of the scheme and emphasized compliance with its requirements, leading to the dismissal of appeals with the possibility of restoration based on the scheme&#039;s outcomes.</description>
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      <description>The Appellate Tribunal dismissed the appeals filed by the assessee seeking the recall of the Tribunal order under section 254(2) of the Income Tax Act, 1961 for assessment years 2001-02 to 2007-08. The Tribunal acknowledged the assessee&#039;s intention to utilize the &#039;Vivad se Vishwas Scheme, 2020&#039; to settle tax disputes and granted liberty to restore the appeals if the Designated Authority rejects the application under section 4 of the Act. The decision aligned with the provisions of the scheme and emphasized compliance with its requirements, leading to the dismissal of appeals with the possibility of restoration based on the scheme&#039;s outcomes.</description>
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