Liability determined under DTVSV Act cannot be revised by Income Tax authority: Delhi HC

Satish Kumar Dhingra Vs Assistant/Deputy Commissioner of Income Tax (Delhi High Court) Delhi High Court held that determination as carried out by the Designated Authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] is clearly rendered finality and cannot possibly be reopened or revised by any authority under the Income Tax Act. Accordingly, rectification notice issued u/s. 154 quashed. Facts- The writ petitioner impugns the rectification notice dated 08 March 2022 as well as the order passed thereon dated 30 March 2022 and additionally seeks a writ of prohibition restraining the re...