2008 (2) TMI 307

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....ent of the court was delivered by ELIPE DHARMA RAO, J. - This appeal is directed against the order of the learned Single Judge passed in W.P.No.14024 of 2004, dated 24.8.2006. 2. The writ petition was filed stating that the petitioner/appellant, who is an income tax assessee, availed the scheme called "Kar Vivad Samadhan Scheme" for the Assessment Year 1985-86. Pursuant to the same, he paid ....

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....id down by the Supreme Court in Killick Nixon Ltd. Vs Deputy C.I.T [2002] 258 ITR 627 and further directing the department not to take any coercive steps for recovery of income tax till the  disposal of the appeal pending before the Commissioner of Income Tax Appeals. Aggrieved against the same, the present writ appeal is filed by the petitioner/appellant. 4. The learned counsel appearing ....

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....led under the Kar Vivad Samadhan Scheme, there is no scope for any further review or determination of that issue by any authority under the Act. Further, referring to the judgment of the Supreme Court in Hira Lal Hari Lal Bhagwat Vs CBI (2003) 5 SCC 257);(2003) 1 RC 369; (2003) 5 SCC 257, CBI Vs Duncans Agro Industries Ltd (1996) 5 SCC 591); (1996) 87 Comp Cas 849 (SC) and Sushila Rani Vs CIT (200....

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....vad Samadhan Scheme are concerned, we agree with the contention of the learned senior counsel for the assessee that the order to be made by the designated authority under Section 90 is a considered order which is intended to be conducive in respect of tax arrears and sums payable after such determination towards full and final settlement of tax arrears. Once the declarant makes payment of the amou....