https://www.taxtmi.com/caselaws?id=800887 Settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, for an original assessment was confined to the disputed income from that assessment and did not extend to independently initiated reassessment proceedings or their separate addition. The reassessment addition for alleged purchases could not stand where the assessee was denied the identities of alleged counterparties, transaction-wise details, invoices, and other underlying material despite specific requests. Without disclosure of the factual foundation for the allegation, the assessee could not effectively rebut it; the addition was deleted. en-us Tue, 22 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800887 Settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, for an original assessment was confined to the disputed income from that assessment and did not extend to independently initiated reassessment proceedings or their separate addition. The reassessment addition for alleged purchases could not stand where the assessee was denied the identities of alleged counterparties, transaction-wise details, invoices, and other underlying material despite specific requests. Without disclosure of the factual foundation for the allegation, the assessee could not effectively rebut it; the addition was deleted. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800887