https://www.taxtmi.com/caselaws?id=100051 Settlement of tax arrears under the Kar Vivad Samadhan Scheme was treated as a full and final resolution of the same matter, and the immunity was said to extend from the principal noticee to co-noticees. The text states that, under Section 97(i) of the Finance (No. 2) Act, 1998 and the clarificatory trade notice, civil proceedings for fine and penalty could not continue where the declaration had been settled in the same matter. It further treats the term "proceedings" as including appellate proceedings, with the result that the revenue's appeals against the co-noticees were not maintainable. en-us Mon, 30 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 10:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100051 Settlement of tax arrears under the Kar Vivad Samadhan Scheme was treated as a full and final resolution of the same matter, and the immunity was said to extend from the principal noticee to co-noticees. The text states that, under Section 97(i) of the Finance (No. 2) Act, 1998 and the clarificatory trade notice, civil proceedings for fine and penalty could not continue where the declaration had been settled in the same matter. It further treats the term "proceedings" as including appellate proceedings, with the result that the revenue's appeals against the co-noticees were not maintainable. Case-Laws Customs Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100051