Restoration of deemed withdrawal of appeal - Declaration filed ...
Assessee's Appeal Restored After False Declaration Under Direct Tax Vivad Se Vishwas Act, 2020 Found Invalid.
November 22, 2022
Case Laws Income Tax AT
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
View Source