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    <title>2022 (11) TMI 1304 - DELHI HIGH COURT</title>
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    <description>The Court held that under the Direct Tax Vivad se Vishwas Act, 2020, an assessee is not required to settle all pending appeals for an assessment year but can settle any appeal individually. The Court set aside the order rejecting the Petitioner&#039;s application and directed the revenue to reconsider the declaration for the assessment year 2007-08, potentially resulting in a refund to the Petitioner.</description>
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      <description>The Court held that under the Direct Tax Vivad se Vishwas Act, 2020, an assessee is not required to settle all pending appeals for an assessment year but can settle any appeal individually. The Court set aside the order rejecting the Petitioner&#039;s application and directed the revenue to reconsider the declaration for the assessment year 2007-08, potentially resulting in a refund to the Petitioner.</description>
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