https://www.taxtmi.com/caselaws?id=782936 Once a tax dispute is conclusively settled under the Direct Tax Vivad Se Vishwas Act, 2020, the settlement attains statutory finality and matters covered by it cannot be reopened in other proceedings. Section 5(3) makes the order determining the amount payable conclusive, while Sections 6 and 8 bar re-agitation of the settled dispute under the Income-tax Act, 1961. Applying that finality, the Tribunal treated later assumption of revision jurisdiction under section 263 as impermissible and unsustainable after settlement. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782936 Once a tax dispute is conclusively settled under the Direct Tax Vivad Se Vishwas Act, 2020, the settlement attains statutory finality and matters covered by it cannot be reopened in other proceedings. Section 5(3) makes the order determining the amount payable conclusive, while Sections 6 and 8 bar re-agitation of the settled dispute under the Income-tax Act, 1961. Applying that finality, the Tribunal treated later assumption of revision jurisdiction under section 263 as impermissible and unsustainable after settlement. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782936