2020 (12) TMI 227

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..... as per section 5(1) of the Scheme determining the tax payable by the assessee under the Scheme. On receipt of the said certificate in Form 3, the assessee is now seeking to withdraw the appeal as required under the Scheme and keeping in view that the assessee has duly complied with the necessary requirements under the Scheme, permit the withdrawal of the appeal filed by the assessee and dismiss th .....

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..... the Designated Authority has also issued certificate in Form No.3, the copy of which is placed on record. 3. The Direct Tax Vivad Se Vishwas Act, 2020 has introduced a Dispute Resolution Scheme, which is applicable to all appeals/petitions filed by the tax-payers or Income Tax Department, which were pending until 31st January, 2020 before any Appellate Forum including the Income Tax Appellate .....

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..... y the amount (if not already paid) as determined in Form 3 within 15 days from the date of receipt of such certificate. The declarant is also required to withdraw the appeal for which the declaration is filed after receipt of certificate under section 5(1) of the Scheme. 4. As already noted, the assessee has duly filed the declarations in Form 1 and Form 2 and the Designated Authority has also .....

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