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    <title>2022 (6) TMI 1169 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee against the Commissioner of Income-Tax (Appeals) for the assessment year 2016-17 was withdrawn as the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal permitted the withdrawal of the appeal after the designated authority accepted the assessee&#039;s declaration under the Act, issuing Form 5. Consequently, the appeal was dismissed as withdrawn, highlighting the procedural aspect of resolving tax disputes under the said Act and emphasizing compliance with its provisions for effective dispute resolution.</description>
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      <description>The appeal filed by the assessee against the Commissioner of Income-Tax (Appeals) for the assessment year 2016-17 was withdrawn as the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal permitted the withdrawal of the appeal after the designated authority accepted the assessee&#039;s declaration under the Act, issuing Form 5. Consequently, the appeal was dismissed as withdrawn, highlighting the procedural aspect of resolving tax disputes under the said Act and emphasizing compliance with its provisions for effective dispute resolution.</description>
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