2024 (1) TMI 372 - SCH - Income Tax

Revision u/s 263 - period of limitation - as decided by HC 2016 (4) TMI 961 - PUNJAB AND HARYANA HIGH COURT order u/s 263 in the case of the assessee was passed on 20.3.2013 which was required to be passed upto 31.3.2013 thus was within the period of limitation. HELD THAT - As reported by the learned Counsel for the petitioner(s)- assessee(s) that these petitions could be disposed of as the assessees have settled their matter under Vivad Se Vishwas Scheme 2020 and therefore the issues raised in the Special Leave Petitions no longer survive for consideration. The Special Leave Petitions are therefore disposed of as having become infructuous in the aforesaid terms.