In a recent legal case, the court analyzed the provisions of the Direct Tax Vivad Se Vishwas Act, 2020, in the context of allowing the appellant to withdraw their appeal. The decision sheds light on the procedural aspects involved in utilizing this legislation for resolving tax disputes. This blog post delves into the implications of the court’s legal analysis and the broader implications of the withdrawal of the appeal under the Act.
Facts
- Appellant seeks leave to withdraw appeal due to Direct Tax Vivad Se Vishwas Act, 2020
- Respondent has no objection to withdrawal
- Appellant allowed to withdraw appeal
- Civil appeal disposed of as withdrawn
Also Read: Time as Essence of Contract in Sale Agreement: Legal Analysis
Case Title: K.V. MOHAMMED ZAKIR Vs. COMMISSIONER OF INCOME TAX THRISSUR (2021 INSC 547)
Case Number: C.A. No.-002593-002593 / 2018
