TMI BlogAssessee's Appeal Restored After False Declaration Under Direct Tax Vivad Se Vishwas Act, 2020 Found Invalid.Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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