https://www.taxtmi.com/caselaws?id=6054 A declaration accepted under the Kar Vivad Samadhan Scheme is treated as conclusive under section 90(1) for the matters covered and is not open to reopening except on the ground of false declaration. A notice to amend the settlement certificate could not be sustained where it alleged only that earlier adjustments should have been considered and did not allege any false declaration. The alleged omission also required examination of disputed facts and was not a mere clerical or arithmetical error capable of summary correction. The notice was therefore without jurisdiction and could not stand. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 06 Dec 2013 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6054 A declaration accepted under the Kar Vivad Samadhan Scheme is treated as conclusive under section 90(1) for the matters covered and is not open to reopening except on the ground of false declaration. A notice to amend the settlement certificate could not be sustained where it alleged only that earlier adjustments should have been considered and did not allege any false declaration. The alleged omission also required examination of disputed facts and was not a mere clerical or arithmetical error capable of summary correction. The notice was therefore without jurisdiction and could not stand. Case-Laws Income Tax Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6054