https://www.taxtmi.com/caselaws?id=76353 The High Court upheld the Tribunal's decision in an appeal under the Income-tax Act, 1961 for the assessment year 1993-94. The Court ruled that after the issuance of a certificate under the Kar Vivad Samadhan Scheme, the assessing authority could not raise further demands, including interest, through an order under section 154. The Court emphasized the conclusive nature of the certificate and the limitations it imposed on the assessing authority's powers. The appeal was dismissed, affirming the validity of the certificate and restricting the authority's ability to challenge or modify it. en-us Tue, 05 Jan 2010 00:00:00 +0530 Mon, 21 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76353 The High Court upheld the Tribunal's decision in an appeal under the Income-tax Act, 1961 for the assessment year 1993-94. The Court ruled that after the issuance of a certificate under the Kar Vivad Samadhan Scheme, the assessing authority could not raise further demands, including interest, through an order under section 154. The Court emphasized the conclusive nature of the certificate and the limitations it imposed on the assessing authority's powers. The appeal was dismissed, affirming the validity of the certificate and restricting the authority's ability to challenge or modify it. Case-Laws Income Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76353