https://www.taxtmi.com/highlights?id=84231 The HC held that once a certificate (Form No. 5) is issued u/s 5 of the DTVSV Act and the declarant deposits the determined amount, the Designated Authority cannot initiate any proceedings regarding the 'tax arrear' as the dispute stands settled. Issuance of a fresh Form No. 3 modifying the earlier one to reopen a concluded settlement is without authority of law. The impugned certificate dated 29.01.2021 was set aside. en-us Mon, 23 Dec 2024 08:43:26 +0530 Mon, 23 Dec 2024 08:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84231 The HC held that once a certificate (Form No. 5) is issued u/s 5 of the DTVSV Act and the declarant deposits the determined amount, the Designated Authority cannot initiate any proceedings regarding the 'tax arrear' as the dispute stands settled. Issuance of a fresh Form No. 3 modifying the earlier one to reopen a concluded settlement is without authority of law. The impugned certificate dated 29.01.2021 was set aside. Highlights Income Tax Mon, 23 Dec 2024 08:43:26 +0530 https://www.taxtmi.com/highlights?id=84231