Appeal against assessee was admitted questioning its entitlement to benefits under section 54F . However subsequently, Government of India enacted Direct Tax Vivad Se Vishwas Act, 2020 by way of which assessee had been given an option to put an end to tax disputes which may be pending at different levels .  Assessee submitted that it intended to avail benefit of Vivad Se Vishwas Scheme and in this regard was taking steps to file declaration under section 4, in Form No. 1 . Allowing the application the Court observed that  the assessee was to be permitted to File Form No. 1 and competent authority shall process application/declaration in accordance with Act and pass appropriate orders as expeditiously as possible. Assessee was also given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 was not in favour of assessee .  (AY. 2012 – 13)