https://www.taxtmi.com/highlights?id=97003 Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty. en-us Wed, 18 Feb 2026 10:47:43 +0530 Wed, 18 Feb 2026 10:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97003 Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty. Highlights Income Tax Wed, 18 Feb 2026 10:47:43 +0530 https://www.taxtmi.com/highlights?id=97003