Allowing the petition the Court held that the intention of Parliament in enacting the Direct Tax Vivad Se Vishwas Act, 2020, is to bring a closure to disputes in respect of tax arrears. Taxpayers whose appeals are pending at any level are entitled to avail of the benefit of the scheme. Once an assessee settles his or her case under the 2020 Act proceedings initiated against him or her under section 263 of the Income-tax Act, 1961, abate. Revision held  to be not valid. (AY. 2011-12)