https://www.taxtmi.com/caselaws?id=10621 The High Court of Bombay ruled in favor of the petitioners in three consolidated cases involving disputes under the Kar Vivad Samadhan Scheme, 1998. The Court held that final certificates issued by the designated authority under Section 90(2) of the Scheme were conclusive, leading to the withdrawal of pending proceedings and granting total immunity to the assessee. The Court emphasized the absence of a final order by the Settlement Commission under Section 245D(4) and upheld the petitioners' argument based on the explicit provisions of the Scheme and relevant Supreme Court judgments. Relief was granted to the petitioners without costs. en-us Tue, 09 Aug 2005 00:00:00 +0530 Thu, 31 Jan 2013 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10621 The High Court of Bombay ruled in favor of the petitioners in three consolidated cases involving disputes under the Kar Vivad Samadhan Scheme, 1998. The Court held that final certificates issued by the designated authority under Section 90(2) of the Scheme were conclusive, leading to the withdrawal of pending proceedings and granting total immunity to the assessee. The Court emphasized the absence of a final order by the Settlement Commission under Section 245D(4) and upheld the petitioners' argument based on the explicit provisions of the Scheme and relevant Supreme Court judgments. Relief was granted to the petitioners without costs. Case-Laws Income Tax Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10621