https://www.taxtmi.com/caselaws?id=333381 A tax arrear settled under the Kar Vivad Samadhan Scheme, 1998 attains statutory finality once a certificate is issued under section 90(2), and the same assessment years cannot remain the subject of parallel settlement proceedings. The Scheme operates as a complete code for such arrears, and its conclusive effect prevents reopening of the matters certified under it. Because the declaration was accepted and the certificate issued before any final order under section 245D(4), the Settlement Commission could not continue with the pending settlement application on the same subject matter. The later rectification orders also could not stand once the principal order was unsustainable. en-us Mon, 03 Oct 2016 00:00:00 +0530 Sat, 13 May 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333381 A tax arrear settled under the Kar Vivad Samadhan Scheme, 1998 attains statutory finality once a certificate is issued under section 90(2), and the same assessment years cannot remain the subject of parallel settlement proceedings. The Scheme operates as a complete code for such arrears, and its conclusive effect prevents reopening of the matters certified under it. Because the declaration was accepted and the certificate issued before any final order under section 245D(4), the Settlement Commission could not continue with the pending settlement application on the same subject matter. The later rectification orders also could not stand once the principal order was unsustainable. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333381