https://www.taxtmi.com/caselaws?id=14193 A tax liability determined on or before 31 March 1998 satisfied section 87(m) of the Kar Vivad Samadhan Scheme, even though the assessment was later set aside in appeal and the matter was remanded for redetermination. The prior determination did not cease to exist merely because appellate proceedings were pending or the redetermination had not become final. The scheme was treated as a settlement mechanism intended to end tax litigation, so relief could not be denied solely because the original assessment was later reopened on remand. The assessee was therefore entitled to the Scheme's benefit, and the Revenue's refusal was unsustainable. en-us Fri, 23 Feb 2001 00:00:00 +0530 Tue, 14 Jul 2009 13:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14193 A tax liability determined on or before 31 March 1998 satisfied section 87(m) of the Kar Vivad Samadhan Scheme, even though the assessment was later set aside in appeal and the matter was remanded for redetermination. The prior determination did not cease to exist merely because appellate proceedings were pending or the redetermination had not become final. The scheme was treated as a settlement mechanism intended to end tax litigation, so relief could not be denied solely because the original assessment was later reopened on remand. The assessee was therefore entitled to the Scheme's benefit, and the Revenue's refusal was unsustainable. Case-Laws Income Tax Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14193