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    <description>Appeals were withdrawn after the assessee elected to settle the tax arrears under the Vivad Se Vishwas Act, 2020, and the Tribunal consigned them to record and treated them as dismissed for statistical purposes. The disposal reflects acceptance of withdrawal consequent upon the settlement request. The Tribunal also recorded that if the settlement is not ultimately finalised under the Act, the assessee may apply for reinstatement of the appeals, and any such request will be considered according to law.</description>
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      <description>Appeals were withdrawn after the assessee elected to settle the tax arrears under the Vivad Se Vishwas Act, 2020, and the Tribunal consigned them to record and treated them as dismissed for statistical purposes. The disposal reflects acceptance of withdrawal consequent upon the settlement request. The Tribunal also recorded that if the settlement is not ultimately finalised under the Act, the assessee may apply for reinstatement of the appeals, and any such request will be considered according to law.</description>
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