https://www.taxtmi.com/caselaws?id=443073 The Court held that proceedings under Section 263 of the Income Tax Act could not be initiated once a dispute was settled under the Direct Tax Vivad se Vishwas Scheme. The Court found that the issue was identical to that resolved under the Scheme, rendering the notice under Section 263 invalid. Consequently, the notice dated 13th January 2022 was quashed, and the petition was allowed. en-us Tue, 05 Sep 2023 00:00:00 +0530 Thu, 11 Jan 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443073 The Court held that proceedings under Section 263 of the Income Tax Act could not be initiated once a dispute was settled under the Direct Tax Vivad se Vishwas Scheme. The Court found that the issue was identical to that resolved under the Scheme, rendering the notice under Section 263 invalid. Consequently, the notice dated 13th January 2022 was quashed, and the petition was allowed. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443073