https://www.taxtmi.com/caselaws?id=12787 A declaration under the Kar Vivad Samadhan Scheme, 1998 could be reopened only on the ground of a false declaration, because a certificate issued under section 90(1) of the Finance (No. 2) Act, 1998 is conclusive as to the matters stated in it. The declaration here related to a pending writ petition challenging Explanation (aa) to section 80HHC and the restraint against reopening assessments for the relevant years. On the record, the declaration was not false, so rejection of the certificate was unsustainable and the assessee was entitled to Form 4 under rule 5(b). en-us Tue, 16 Apr 2002 00:00:00 +0530 Fri, 22 May 2009 10:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12787 A declaration under the Kar Vivad Samadhan Scheme, 1998 could be reopened only on the ground of a false declaration, because a certificate issued under section 90(1) of the Finance (No. 2) Act, 1998 is conclusive as to the matters stated in it. The declaration here related to a pending writ petition challenging Explanation (aa) to section 80HHC and the restraint against reopening assessments for the relevant years. On the record, the declaration was not false, so rejection of the certificate was unsustainable and the assessee was entitled to Form 4 under rule 5(b). Case-Laws Income Tax Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12787