https://www.taxtmi.com/caselaws?id=235417 The appeals by the Revenue for assessment years 1993-94 and 1994-95 under the Kar Vivad Samadhan Scheme (KVSS) were deemed infructuous and dismissed by the Tribunal due to the assessee's full payment of taxes as certified by the Commissioner of Income-Tax. The Court upheld this decision, emphasizing the finality of the certificate issued under the Scheme and the applicability of relevant legal precedents. The judgment highlighted the necessity to consider tax arrears for the relevant assessment year under the KVSS, ultimately rejecting the appeals based on established legal principles and precedents. en-us Tue, 05 Mar 2013 00:00:00 +0530 Wed, 23 Oct 2013 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235417 The appeals by the Revenue for assessment years 1993-94 and 1994-95 under the Kar Vivad Samadhan Scheme (KVSS) were deemed infructuous and dismissed by the Tribunal due to the assessee's full payment of taxes as certified by the Commissioner of Income-Tax. The Court upheld this decision, emphasizing the finality of the certificate issued under the Scheme and the applicability of relevant legal precedents. The judgment highlighted the necessity to consider tax arrears for the relevant assessment year under the KVSS, ultimately rejecting the appeals based on established legal principles and precedents. Case-Laws Income Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235417