https://www.taxtmi.com/caselaws?id=412387 The Supreme Court allowed withdrawal of the Special Leave Petitions to enable the petitioner to seek benefit under the Direct Tax Vivad Se Vishwas Act, 2020, and dismissed the petitions unconditionally. It granted liberty to file any application under that settlement scheme or otherwise, but expressly declined to express any opinion on the merits of the underlying penalty dispute under Section 271D for alleged contravention of Section 269SS. Any future application is to be considered in accordance with law and on its own merits. en-us Tue, 14 Sep 2021 00:00:00 +0530 Thu, 11 Jun 2026 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412387 The Supreme Court allowed withdrawal of the Special Leave Petitions to enable the petitioner to seek benefit under the Direct Tax Vivad Se Vishwas Act, 2020, and dismissed the petitions unconditionally. It granted liberty to file any application under that settlement scheme or otherwise, but expressly declined to express any opinion on the merits of the underlying penalty dispute under Section 271D for alleged contravention of Section 269SS. Any future application is to be considered in accordance with law and on its own merits. Case-Laws Income Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412387