Held that assessee opted to settle the case of quantum assessment under DTVSV 2024 and only the order for full and final settlement of tax arrears under sub-section (2) of section 92 read with section 93 of Finance (No.2) Act, 2024 was awaited; pending appeal of assessee filed before the Tribunal was allowed to be withdrawn. (AY. 2016-17)
LM Wind Power Blades (India) (P.) Ltd. v. DCIT (2025) 213 ITD 408 (Bang) (Trib)
S. 254(1) : Appellate Tribunal-Powers-Settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, read with sections 91 and 92 of the Finance (No. 2) Act, 2024-Declaration and particulars to be furnished-Pending appeal of assessee filed before Tribunal was allowed to be withdrawn. [Direct Tax Vivad Se Vishwas Scheme, 2024 read with sections 91 and 92 of the Finance (No. 2) Act, 2024, S.91, 92]
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