https://www.taxtmi.com/caselaws?id=801859 Final settlement under the Vivad Se Vishwas Scheme conclusively closes the assessment dispute concerning the relevant tax arrears. Once the competent authority issues a full and final settlement order, the underlying assessment cannot be reopened through revisionary jurisdiction under Section 263. Revisionary proceedings initiated after such settlement are therefore impermissible, and the original assessment remains restored. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801859 Final settlement under the Vivad Se Vishwas Scheme conclusively closes the assessment dispute concerning the relevant tax arrears. Once the competent authority issues a full and final settlement order, the underlying assessment cannot be reopened through revisionary jurisdiction under Section 263. Revisionary proceedings initiated after such settlement are therefore impermissible, and the original assessment remains restored. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801859