https://www.taxtmi.com/caselaws?id=763597 Once a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 has resulted in issuance of the statutory certificate and payment of the determined amount, the designated authority becomes functus officio. The settlement attains finality for the matters covered, and the authority has no implied power to reopen it by issuing a fresh Form No. 3 or otherwise modifying the concluded settlement. Any such fresh certificate, issued without express statutory authorisation, is without authority of law and liable to be set aside. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763597 Once a declaration under the Direct Tax Vivad Se Vishwas Act, 2020 has resulted in issuance of the statutory certificate and payment of the determined amount, the designated authority becomes functus officio. The settlement attains finality for the matters covered, and the authority has no implied power to reopen it by issuing a fresh Form No. 3 or otherwise modifying the concluded settlement. Any such fresh certificate, issued without express statutory authorisation, is without authority of law and liable to be set aside. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763597