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2013 (7) TMI 575 - KARNATAKA HIGH COURTDetermining Tax Arrears – order u/s 90 - whether Revenue could prosecute an appeal in respect of an assessment year, covered under the Kar Vivad Samadhan Scheme - Held that:- The designated authority having determined the tax arrears as defined under the Act, would be deemed to include the amount of tax determined in respect of that assessment year as modified by any appellate order, but remaining unpaid on the date of declaration and further it would include such arrears, which after determination have been set aside - Court relied upon Killick Nixon Ltd., V/s. Dy. CIT (2002 (11) TMI 5 - SUPREME Court)- Sec. 90 required the designated authority to determine the amount payable by the declarant in accordance with the provisions of the Scheme and grant a certificate setting forth the particulars of the tax arrears and the sum payable after such determination towards full and final settlement of tax arrears - upon payment of such amount, determined and on an order having been passed u/s 90(1) - it is conclusive and shall not be reopened - In the instant case, the designated authority having issued such a certificate, the same attains finality – appeal decided against revenue.
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