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Patna High Court Quashes Income Tax Department’s Reopening of Settled Tax Dispute Under Direct Tax Vivad se Vishwas Act, Holding “Assessment Concluded Under Settlement Scheme Cannot Be Reopened Under Section 154 of Income Tax Act” Ensuring Refund
Court’s Decision The Patna High Court allowed the writ petition, quashed the reopening of settled tax proceedings under Section 154 of the Income Tax Act, and directed the refund of…
