Ashok Giri v. ACIT (2021) 278 Taxman 412 (Mad.) (HC) Harland Clarke Holding Software India (P) Ltd v. Dy. CIT (2021) 278 Taxman 409 (Mad.) (HC) Saroj Vinod Kumar Jain v. PCIT (2021) 278 Taxman 375 (Mad.) (HC)

Direct Tax Vivad Se Vishwas Act, 2020

S. 4: Filing of declaration and particulars to be furnished – Liberty is given to restore the appeal . [ S.28(va), 260A ]

Court held observed that  assessee had already availed benefit under Vivad se Vishwas Act  hence the assessee would be given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 of said Act would not be in favour of assessee .  (AY 2005-06)