2021 (1) TMI 1268

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.....M. These appeals by ONGC Videsh Limited (the assessee) for assessment years 2011-12 and 2013-14 are directed against the orders of learned Commissioner of Income-tax (Appeals)-44, New Delhi (CIT(A)) dated 29.09.2017. 2. Learned Counsel for the assessee has intimated that the assessee has opted to settle the dispute relating to the tax arrears under the Vivad Se Vishwas Act, 2020 (in short 'the ....