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2021 (3) TMI 1332 - ITAT DELHIDirect Taxes Vivaad Se Vishwas Act, 2020 - HELD THAT:- We find that cross quantum appeals filed by the assessee and Revenue in which Form No. 3 has already been issued to the assessee under The Direct Taxes Vivaad Se Vishwas Act, 2020 are cross penalty appeals for assessment year 2009-10 arising out of the same quantum proceedings for assessment year 2009-10. In view of this as Form No 3 has already been issued to the assessee in quantum appeals of the assessee as well as the appeals of the Revenue in quantum proceedings as well as penalty proceedings are treated as withdrawn and hence dismissed.
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