https://www.taxtmi.com/caselaws?id=791359 An order passed under the Direct Tax Vivad se Vishwas Act, 2020 was not amenable to rectification under Section 154 of the Income-tax Act, 1961 because the scheme did not confer any rectification power and Section 5(3) made the amount determined and the order passed under the scheme final and conclusive. The Income-tax Act was not otherwise made applicable to the scheme, so the attempted rectification was contrary to the governing statute and without authority. The impugned rectification order was therefore liable to be quashed and set aside. en-us Mon, 04 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791359 An order passed under the Direct Tax Vivad se Vishwas Act, 2020 was not amenable to rectification under Section 154 of the Income-tax Act, 1961 because the scheme did not confer any rectification power and Section 5(3) made the amount determined and the order passed under the scheme final and conclusive. The Income-tax Act was not otherwise made applicable to the scheme, so the attempted rectification was contrary to the governing statute and without authority. The impugned rectification order was therefore liable to be quashed and set aside. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791359