https://www.taxtmi.com/caselaws?id=34058 Declarations accepted under the Kar Vivad Samadhan Scheme attain statutory finality once the designated authority determines the amount payable: pending proceedings concerning the tax arrear are deemed withdrawn, and the declarant cannot retract merely because the determination is unfavourable. Refund set-off against outstanding tax under section 245 requires prior written intimation to the taxpayer. However, failure to comply with that requirement does not secure relief where the adjustment has been upheld in revision and the revisional order remains unchallenged, giving the adjustment finality through merger. en-us Thu, 19 Feb 2009 00:00:00 +0530 Thu, 09 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34058 Declarations accepted under the Kar Vivad Samadhan Scheme attain statutory finality once the designated authority determines the amount payable: pending proceedings concerning the tax arrear are deemed withdrawn, and the declarant cannot retract merely because the determination is unfavourable. Refund set-off against outstanding tax under section 245 requires prior written intimation to the taxpayer. However, failure to comply with that requirement does not secure relief where the adjustment has been upheld in revision and the revisional order remains unchallenged, giving the adjustment finality through merger. Case-Laws Income Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34058