https://www.taxtmi.com/caselaws?id=466765 Settlement under the Direct Tax Vivad Se Vishwas Act, 2020 and issuance of requisite settlement certificates operate as a statutory mechanism to extinguish the disputed tax claims, and on those operative facts the revenue has instructed withdrawal of its proceedings; the administrative discrepancy concerning Permanent Account Numbers was resolved on record. The combined legal effect is to permit procedural closure of the revenue's pending appeals and grant the reliefs sought in the connected applications so as to give effect to the statutory settlement scheme. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 18 Feb 2026 20:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466765 Settlement under the Direct Tax Vivad Se Vishwas Act, 2020 and issuance of requisite settlement certificates operate as a statutory mechanism to extinguish the disputed tax claims, and on those operative facts the revenue has instructed withdrawal of its proceedings; the administrative discrepancy concerning Permanent Account Numbers was resolved on record. The combined legal effect is to permit procedural closure of the revenue's pending appeals and grant the reliefs sought in the connected applications so as to give effect to the statutory settlement scheme. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466765