https://www.taxtmi.com/caselaws?id=472379 Opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, after filing the required application removes the need to keep a pending tax appeal alive. The appeal may be dismissed where the taxpayer intends to avail Scheme benefits, while preserving liberty to seek recall if the Revenue does not accept the taxpayer's declaration. This approach enables resolution under the Scheme without permanently prejudicing the taxpayer's position if the declaration fails acceptance. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 09 Oct 2026 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472379 Opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, after filing the required application removes the need to keep a pending tax appeal alive. The appeal may be dismissed where the taxpayer intends to avail Scheme benefits, while preserving liberty to seek recall if the Revenue does not accept the taxpayer's declaration. This approach enables resolution under the Scheme without permanently prejudicing the taxpayer's position if the declaration fails acceptance. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472379