https://www.taxtmi.com/caselaws?id=423128 The court allowed the writ petitions, quashing the impugned notices issued under Section 263 of the Income Tax Act, 1961. It emphasized that proceedings under Section 263 could not continue once the petitioners had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, reiterating the scheme's intention to reduce litigation and provide peaceful resolutions for taxpayers. en-us Fri, 22 Apr 2022 00:00:00 +0530 Sat, 20 Aug 2022 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423128 The court allowed the writ petitions, quashing the impugned notices issued under Section 263 of the Income Tax Act, 1961. It emphasized that proceedings under Section 263 could not continue once the petitioners had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, reiterating the scheme's intention to reduce litigation and provide peaceful resolutions for taxpayers. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423128