Court held that the assessee was to be given liberty to restore appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 was not in favour of assessee .
E. Sankaran v. ITO (2021) 279 Taxman 180 (Mad.)(HC) PCIT v. P. Kesarimal Jain ( Mrs.)(2021) 279 Taxman 182 (Mad.)(HC) PCIT v. Anil Kumar Jain (2021) 279 Taxman 251 (Mad.)(HC) Andal Arumugam (Smt.) v. ACIT (2021) 279 Taxman 259 (Mad.) (HC) CIT v. Bidam Kawar (Smt.) (2021) 279 Taxman 426 (Mad.)(HC) S. Manoharan v. ACIT (2021) 279 Taxman 226 (Mad.)(HC)
The Direct Tax Vivad Se Vishwas Act, 2020.
S. 4 : Filing of declaration and particulars to be furnished – Appeal with drawn as dismissed – Liberty is given to restore appeal in event ultimate decision to be taken on declaration filed was in favour of assessee. [ S.260A ]