https://www.taxtmi.com/caselaws?id=774540 The HC held that an Assessing Officer cannot reopen a 2018 assessment order through rectification u/s 154 of the Income Tax Act 1961 when the matter was already settled by a designated authority under the Direct Tax Vivad se Vishwas Act 2020. The court ruled that s.154's scope for rectifying mistakes cannot be extended to override orders passed by designated authorities under the 2020 Act. The AO's attempt to reopen proceedings in 2022 after the designated authority issued a closure certificate in 2021 was impermissible, as it would render the designated authority's order redundant. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 14:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774540 The HC held that an Assessing Officer cannot reopen a 2018 assessment order through rectification u/s 154 of the Income Tax Act 1961 when the matter was already settled by a designated authority under the Direct Tax Vivad se Vishwas Act 2020. The court ruled that s.154's scope for rectifying mistakes cannot be extended to override orders passed by designated authorities under the 2020 Act. The AO's attempt to reopen proceedings in 2022 after the designated authority issued a closure certificate in 2021 was impermissible, as it would render the designated authority's order redundant. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774540