In Brief
The appellant sought permission to withdraw a civil appeal against an Income Tax Department order to pursue dispute resolution under the Direct Tax Vivad Se Vishwas Act, 2020, a recently introduced statutory scheme providing an alternative mechanism for settling pending tax disputes. The respondent (Income Tax Commissioner) did not object to the withdrawal. The Court allowed the withdrawal application and disposed of the appeal, permitting the appellant to avail the statutory settlement scheme.
The lawyer headnote and full judgment text are available to registered users.