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2020 (12) TMI 227 - AT - Income TaxDirect Tax Vivad Se Vishwas Act, 2020 - procedure to avail the said Scheme - Payment of taxes and withdrawal of appeal - HELD THAT:- As already noted, the assessee has duly filed the declarations in Form 1 and Form 2 and the Designated Authority has also issued the certificate in Form 3 as per section 5(1) of the Scheme determining the tax payable by the assessee under the Scheme. On receipt of the said certificate in Form 3, the assessee is now seeking to withdraw the appeal as required under the Scheme and keeping in view that the assessee has duly complied with the necessary requirements under the Scheme, permit the withdrawal of the appeal filed by the assessee and dismiss the same as withdrawn.
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