https://www.taxtmi.com/caselaws?id=773582 Under the DTVSV Scheme, 2024, a pending appeal before the ITAT or CIT(A) relating to disputed interest, penalty, fee or tax arrears is deemed withdrawn once the certificate under section 92(1) is issued. In this matter, Form No. 2 was issued by the Principal Commissioner, the assessee filed intimation of payment under section 92(2), and Form No. 4 was still awaited. On that basis and in line with the assessee's request, the ITAT treated the appeal for AY 2016-17 as withdrawn and dismissed it accordingly. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773582 Under the DTVSV Scheme, 2024, a pending appeal before the ITAT or CIT(A) relating to disputed interest, penalty, fee or tax arrears is deemed withdrawn once the certificate under section 92(1) is issued. In this matter, Form No. 2 was issued by the Principal Commissioner, the assessee filed intimation of payment under section 92(2), and Form No. 4 was still awaited. On that basis and in line with the assessee's request, the ITAT treated the appeal for AY 2016-17 as withdrawn and dismissed it accordingly. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773582