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2002 (11) TMI 5 - SUPREME COURT
Once the declarant makes payment of the amount so determined under section 90, the immunity under section 91 springs into effect - upon such declaration being made, tax arrears being determined, paid and certificate issued under the Kar Vivad Samadhan Scheme, there is no jurisdiction for the Assessing Officer to reopen the assessment by a notice under section 143 - High Court erred in dismissing the writ petition - judgment of the High Court is set aside and notices u/s 142(1) is quashed