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    <title>2006 (4) TMI 114 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court held that the Department&#039;s appeals were deemed withdrawn upon acceptance of the declaration under the KVS Scheme. The court found the proviso saving the Department&#039;s appeal discriminatory and struck it down. It was concluded that a separate declaration for Department&#039;s appeals was not required, and consistency with earlier ITAT decisions favoring the assessee was emphasized. The Department&#039;s appeals were dismissed, emphasizing that the appeals would not survive as long as the declaration remained valid.</description>
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      <title>2006 (4) TMI 114 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=30833</link>
      <description>The court held that the Department&#039;s appeals were deemed withdrawn upon acceptance of the declaration under the KVS Scheme. The court found the proviso saving the Department&#039;s appeal discriminatory and struck it down. It was concluded that a separate declaration for Department&#039;s appeals was not required, and consistency with earlier ITAT decisions favoring the assessee was emphasized. The Department&#039;s appeals were dismissed, emphasizing that the appeals would not survive as long as the declaration remained valid.</description>
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      <pubDate>Wed, 19 Apr 2006 00:00:00 +0530</pubDate>
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