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2020 (12) TMI 1352

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..... rotected, in the event of some unfortunate reason, the matter being not settled under the above Scheme. DR has no objection to the above. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the Presiden .....

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..... ER PER N.K. PRADHAN, A.M. The appeal filed by the assessee is directed against the order passed by the Deputy Commissioner of Income Tax, Circle-3(3), Mumbai u/s 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (the Act). 2. The Authorized Representative for the appellant/assessee has filed a letter dated 14.12.2020 stating that they are in the process of considering whether to avai .....

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..... ms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India. In view of the above, we dismiss the appeal as withdrawn, subject to the rider that in the unlikely event of matter not being resolve .....

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