https://www.taxtmi.com/caselaws?id=786735 Whether revision petitions withdrawn after filing a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 are revived on the declarant's non compliance was resolved by construing Section 4(2) and 4(6) together: the court treated Section 4(6) as a legal fiction that a declaration is presumed never made on breach of the undertaking, and held that "all the proceedings and claims" and consequences under the Income tax Act include proceedings initiated by both Department and assessee (including revision petitions). Outcome: the withdrawn revision petitions stood automatically revived on default; the impugned rejection was set aside and relief granted to permit completion of scheme formalities. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786735 Whether revision petitions withdrawn after filing a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 are revived on the declarant's non compliance was resolved by construing Section 4(2) and 4(6) together: the court treated Section 4(6) as a legal fiction that a declaration is presumed never made on breach of the undertaking, and held that "all the proceedings and claims" and consequences under the Income tax Act include proceedings initiated by both Department and assessee (including revision petitions). Outcome: the withdrawn revision petitions stood automatically revived on default; the impugned rejection was set aside and relief granted to permit completion of scheme formalities. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786735