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    <description>Filing Form 1 under the Vivad Se Vishwas Scheme, 2020 and obtaining Form 3 led the assessee to seek withdrawal of the pending appeals. The ITAT recorded the scheme compliance, accepted the withdrawal request, and treated the appeals as dismissed as withdrawn. No substantive adjudication was made on the additions or on liability under sections 201(1) and 201(1A) of the Income Tax Act, 1961.</description>
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      <description>Filing Form 1 under the Vivad Se Vishwas Scheme, 2020 and obtaining Form 3 led the assessee to seek withdrawal of the pending appeals. The ITAT recorded the scheme compliance, accepted the withdrawal request, and treated the appeals as dismissed as withdrawn. No substantive adjudication was made on the additions or on liability under sections 201(1) and 201(1A) of the Income Tax Act, 1961.</description>
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