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    <title>2013 (3) TMI 96 - ALLAHABAD HIGH COURT</title>
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    <description>Acceptance of a declaration under the Kar Vivad Samadhan Scheme, 1998 brought the dispute for the relevant assessment year within the scheme&#039;s final settlement mechanism. Once the declaration was accepted and the assessee&#039;s appeal was withdrawn, the connected controversy could not be pursued further on merits. The Tribunal&#039;s decision to entertain the Revenue&#039;s appeal and remand the matter ignored the statutory bar flowing from the scheme and was not justified.</description>
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      <description>Acceptance of a declaration under the Kar Vivad Samadhan Scheme, 1998 brought the dispute for the relevant assessment year within the scheme&#039;s final settlement mechanism. Once the declaration was accepted and the assessee&#039;s appeal was withdrawn, the connected controversy could not be pursued further on merits. The Tribunal&#039;s decision to entertain the Revenue&#039;s appeal and remand the matter ignored the statutory bar flowing from the scheme and was not justified.</description>
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      <pubDate>Thu, 03 Jan 2013 00:00:00 +0530</pubDate>
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