https://www.taxtmi.com/caselaws?id=450251 The ITAT declared the exercise of jurisdiction under section 263 by the ld. PCIT as invalid, as the assessment was already resolved under the Vivad Se Vishwas Scheme, 2020, with Form-5 issued. Consequently, the order under section 263 was set aside, allowing the appeal filed by the assessee. en-us Tue, 27 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450251 The ITAT declared the exercise of jurisdiction under section 263 by the ld. PCIT as invalid, as the assessment was already resolved under the Vivad Se Vishwas Scheme, 2020, with Form-5 issued. Consequently, the order under section 263 was set aside, allowing the appeal filed by the assessee. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450251