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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Vivad se Vishwas barred where proceedings before the Income Tax Settlement Commission or writ challenges are pending.</h1> Availability of Vivad se Vishwas is precluded where proceedings are pending before the Income Tax Settlement Commission or where a writ has been filed challenging an ITSC order, thereby preventing invocation of the Vivad se Vishwas mechanism while ITSC settlement processes or judicial review remain ongoing.

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