2021 (1) TMI 1109

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..... peals have been preferred by the assessee against the Separate orders passed by the Learned Commissioner of Income Tax (Appeals)-16, New Delhi {CIT(A)} for Assessment Years: 2008-09 2007-08 - HELD THAT:- As aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years are not ultimately resolved in terms of the aforestated Act, the appellant .....

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..... ls)-16, New Delhi {CIT(A)} for Assessment Years: 2008-09 2007-08. 2. The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se V .....

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