https://www.taxtmi.com/caselaws?id=409494 Where a Tribunal appeal originally filed by the Revenue was later restored by the High Court for fresh decision on merits, the pending appeal retained its character as a Revenue appeal under the Direct Tax Vivad Se Vishwas Act, 2020. On that factual and procedural sequence, the first proviso to section 3 applied, so the amount payable for settlement was one-half of the amount specified in the scheme table. The assessees were therefore entitled to settle the dispute on payment of 50% of the disputed tax, and the contrary demand for full payment was not sustainable. en-us Wed, 07 Jul 2021 00:00:00 +0530 Wed, 15 Sep 2021 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409494 Where a Tribunal appeal originally filed by the Revenue was later restored by the High Court for fresh decision on merits, the pending appeal retained its character as a Revenue appeal under the Direct Tax Vivad Se Vishwas Act, 2020. On that factual and procedural sequence, the first proviso to section 3 applied, so the amount payable for settlement was one-half of the amount specified in the scheme table. The assessees were therefore entitled to settle the dispute on payment of 50% of the disputed tax, and the contrary demand for full payment was not sustainable. Case-Laws Income Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409494