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2022 (2) TMI 1153 - HC - Income TaxBenefit of Vivad Se Vishwas Scheme (V.S.V.Scheme) - Unexplained Long Term Capital Gains(LTCG) - unexplained cash-credits u/s 68 - Whether Tribunal has committed substantial error in law in deleting the addition of undisclosed income ignoring the larger scam of organized tax evasion by way of Bogus capital gain generated in Penny Stock? - HELD THAT:- As assessee by his letter to Joint Central Government advocate has acknowledged the receipt of the notice dated 05.08.2021 and also noted that the case would be fixed on 17.12.2021. The assessee further stated that he has opted for V.S.V. scheme and Form No.4 has been issued, copies of the Form Nos.1, 2, 3 and 4 were attached along with the said letter. However, in the affidavit of service which has been filed before us, those annexures/attachments do not find place. In any event, since the assessee himself by letter dated 14.12.2021 has stated that he has opted for V.S.V. Scheme, we dispose of the appeal on the said ground. Consequently, the substantial questions of law are left open.
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