https://www.taxtmi.com/caselaws?id=464793 An assessee's appeal was dismissed as withdrawn after the dispute was settled under the Vivad Se Vishwas Scheme, rendering the appeal infructuous. The Tribunal preserved liberty for either side to seek revival if technicalities prevented the assessee from obtaining the full benefit of the Scheme, subject to filing an application under Section 254(2) within the prescribed limitation period. The withdrawal was therefore treated as conditional on the Scheme's effective implementation. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 14 Nov 2025 20:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464793 An assessee's appeal was dismissed as withdrawn after the dispute was settled under the Vivad Se Vishwas Scheme, rendering the appeal infructuous. The Tribunal preserved liberty for either side to seek revival if technicalities prevented the assessee from obtaining the full benefit of the Scheme, subject to filing an application under Section 254(2) within the prescribed limitation period. The withdrawal was therefore treated as conditional on the Scheme's effective implementation. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464793