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2013 (3) TMI 96 - HC - Income TaxKAR VIVAD SAMADHAN SCHEME - assessee is a partnership firm deriving income from Sarafa business - assessment completed u/s 144 - Whether the appellant having opted for the scheme and its appeal having been allowed to be withdrawn the Tribunal was justified in proceeding and deciding the appeal of the Revenue on merits? - Held that:- In view of the provisions of Section 90(4) of KAR VIVAD SAMADHAN SCHEME, 1998 as the declaration filed by the appellant for the assessment year 1980-81 has been accepted by the CIT being the designated authority, the Tribunal has erred in law in deciding on merit when the appeal ought to have been dismissed as withdrawn. As decided in Nishit Construction Company P. Ltd. v. Income Tax Officer (2006 (4) TMI 114 - MADHYA PRADESH HIGH COURT) & All India Federation of Tax Practitioners Vs. Union of India [1998 (11) TMI 113 - DELHI HIGH COURT] wherein held that if a declaration has been made under KAR VIVAD SAMADHAN SCHEME, 1998 then the appeals preferred by the assessee as also the department in respect of the same assessment year cannot be proceeded with. Thus the Tribunal has erred in law in remanding the matter to the CIT(A) for decision afresh as the declaration under KAR VIVAD SAMADHAN SCHEME, 1998 has been accepted by the designated authority.
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