https://www.taxtmi.com/caselaws?id=472417 Settlement under the Vivad se Vishwas Scheme for an assessment completed under section 143(3) does not settle a separate reassessment made under section 147 read with section 144B. Dismissal of an appeal on the assumption that the reassessment dispute was settled is unsustainable where the scheme settlement concerns only the separate regular assessment. The contested reassessment issues require adjudication on their merits by the appellate authority. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 12 Oct 2026 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472417 Settlement under the Vivad se Vishwas Scheme for an assessment completed under section 143(3) does not settle a separate reassessment made under section 147 read with section 144B. Dismissal of an appeal on the assumption that the reassessment dispute was settled is unsustainable where the scheme settlement concerns only the separate regular assessment. The contested reassessment issues require adjudication on their merits by the appellate authority. Case-Laws Income Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472417