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    <title>Whether Vivad se Vishwas can be availed in a case where proceedings are pending before Income Tax Settlement Commission (ITSC) or where writ has been filed against the order of ITSC?</title>
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    <description>Availability of Vivad se Vishwas is precluded where proceedings are pending before the Income Tax Settlement Commission or where a writ has been filed challenging an ITSC order, thereby preventing invocation of the Vivad se Vishwas mechanism while ITSC settlement processes or judicial review remain ongoing.</description>
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      <description>Availability of Vivad se Vishwas is precluded where proceedings are pending before the Income Tax Settlement Commission or where a writ has been filed challenging an ITSC order, thereby preventing invocation of the Vivad se Vishwas mechanism while ITSC settlement processes or judicial review remain ongoing.</description>
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