https://www.taxtmi.com/caselaws?id=31089 Tax arrears settled under the Kar Vivad Samadhan Scheme, once the declaration is accepted, the amount determined is paid, and the certificate is issued, attain statutory finality and immunity from further reopening for the same period. Reassessment or continuation of proceedings under section 155 is impermissible unless the statutory exception for false particulars in the declaration is attracted. The court held that the attempted reopening could not stand and restored finality to the settlement in favour of the assessee. en-us Mon, 11 Feb 2008 00:00:00 +0530 Fri, 17 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31089 Tax arrears settled under the Kar Vivad Samadhan Scheme, once the declaration is accepted, the amount determined is paid, and the certificate is issued, attain statutory finality and immunity from further reopening for the same period. Reassessment or continuation of proceedings under section 155 is impermissible unless the statutory exception for false particulars in the declaration is attracted. The court held that the attempted reopening could not stand and restored finality to the settlement in favour of the assessee. Case-Laws Income Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31089