https://www.taxtmi.com/caselaws?id=213888 Once liability is finally determined under the Kar Vivad Samadhan Scheme, 1998, and the amount payable is accepted under Section 90 as full and final settlement of tax arrears, the settlement becomes conclusive. Section 92 then bars the appellate forum from continuing with a pending appeal on issues covered by the declaration and the Section 90 order. In the absence of any shown false declaration or statutory revival of proceedings, the Revenue's appeal could not proceed on merits after the completed settlement, and the assessee obtained the benefit of final closure. en-us Tue, 03 Apr 2012 00:00:00 +0530 Mon, 11 Jun 2012 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213888 Once liability is finally determined under the Kar Vivad Samadhan Scheme, 1998, and the amount payable is accepted under Section 90 as full and final settlement of tax arrears, the settlement becomes conclusive. Section 92 then bars the appellate forum from continuing with a pending appeal on issues covered by the declaration and the Section 90 order. In the absence of any shown false declaration or statutory revival of proceedings, the Revenue's appeal could not proceed on merits after the completed settlement, and the assessee obtained the benefit of final closure. Case-Laws Income Tax Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213888