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    <title>2021 (10) TMI 1337 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi dismissed the Revenue&#039;s appeal against an order for the assessment year 2012-13 under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal noted that since the assessee had settled the matter under the scheme and received Form No. 3, the appeal was deemed withdrawn as per the Act&#039;s provisions. The Tribunal emphasized that if the disputed tax arrears were not paid, the Revenue could apply for the order&#039;s recall.</description>
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      <description>The Appellate Tribunal ITAT Delhi dismissed the Revenue&#039;s appeal against an order for the assessment year 2012-13 under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal noted that since the assessee had settled the matter under the scheme and received Form No. 3, the appeal was deemed withdrawn as per the Act&#039;s provisions. The Tribunal emphasized that if the disputed tax arrears were not paid, the Revenue could apply for the order&#039;s recall.</description>
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