https://www.taxtmi.com/caselaws?id=300859 Form No. 3 under the Direct Tax Vivad Se Vishwas Act, 2020 having already been issued in the quantum proceedings, the related penalty appeals arising from the same dispute were treated as covered by the settlement process. On that basis, the pending quantum and penalty matters were not examined on merits and were treated as withdrawn and dismissed. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 28 Feb 2022 20:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300859 Form No. 3 under the Direct Tax Vivad Se Vishwas Act, 2020 having already been issued in the quantum proceedings, the related penalty appeals arising from the same dispute were treated as covered by the settlement process. On that basis, the pending quantum and penalty matters were not examined on merits and were treated as withdrawn and dismissed. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300859