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2020 (12) TMI 1345 - ITAT MUMBAIVivad Se Vishwas Act, 2020 - HELD THAT:- 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 President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms 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. We dismiss these appeals as withdrawn, subject to the rider that in the unlikely event of matter not being resolved under the above Scheme, the assessee as well as Revenue shall have liberty to approach the Tribunal for restoration of the appeal for AY 2012-13 and assessee for AY 2013-14.
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