https://www.taxtmi.com/caselaws?id=9820 Under the Kar Vivad Samadhan Scheme, the later certificate issued for the consolidated settlement superseded earlier figures, and tax paid within thirty days of that final certificate satisfied the scheme requirement. Refusal to issue an immunity certificate for assessment year 1993-94 was unsustainable because it lacked a cogent reason, was made without hearing the petitioner, and was not supported by a valid clerical-mistake basis, since the same figure had been carried through for another year as well. The rejection was quashed and the petitioner was held entitled to the immunity certificate. en-us Tue, 04 Oct 2005 00:00:00 +0530 Wed, 01 Jul 2009 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9820 Under the Kar Vivad Samadhan Scheme, the later certificate issued for the consolidated settlement superseded earlier figures, and tax paid within thirty days of that final certificate satisfied the scheme requirement. Refusal to issue an immunity certificate for assessment year 1993-94 was unsustainable because it lacked a cogent reason, was made without hearing the petitioner, and was not supported by a valid clerical-mistake basis, since the same figure had been carried through for another year as well. The rejection was quashed and the petitioner was held entitled to the immunity certificate. Case-Laws Income Tax Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9820