https://www.taxtmi.com/caselaws?id=304098 The assessee's appeal was treated as dismissed for statistical purposes because it opted for the Vivad Se Vishwas scheme. The dismissal was not a decision on the merits, and liberty was preserved for restoration if the dispute was not ultimately resolved under the scheme. The operative effect was that the appeal stood closed administratively pending the scheme's final outcome, rather than being finally adjudicated. en-us Tue, 05 Jan 2021 00:00:00 +0530 Thu, 08 Sep 2022 07:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304098 The assessee's appeal was treated as dismissed for statistical purposes because it opted for the Vivad Se Vishwas scheme. The dismissal was not a decision on the merits, and liberty was preserved for restoration if the dispute was not ultimately resolved under the scheme. The operative effect was that the appeal stood closed administratively pending the scheme's final outcome, rather than being finally adjudicated. Case-Laws Income Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304098