Reopening of concluded assessment after issue of final certificate under DTVSV not permissible

S A N Garments Manufacturing Private Limited Vs PCIT 7 And Anr. (Delhi High Court) Delhi High Court held that no provision under the Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] empowers Designated Authority to reopen concluded assessment after issuance of final certificate u/s. 5(1) of the DTVSV Act. Facts- The petitioner has filed the present petition, inter alia, impugning Form No.3 dated 29.01.2021 issued by respondent no.1 (Principal Commissioner of Income Tax-7). The petitioner had filed the return of its income for the Assessment Year (AY) 2012-13, declaring an income of ₹13,57,7...