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TMI Blog2010 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... interest under sections 234B and 234C of the Act. The Commissioner of Income-tax (Appeals) set aside the order and this was upheld by the Tribunal. Held that- dismissing the appeal, that after the issue of the certificate in the Kar Vivad Samadhan Scheme under section 90 of the Act. the assessing authority had no authority to sit over the certificate. The rectification was not permissible. - 354 of 2005 - - - Dated:- 5-1-2010 - RAJESH KUMAR and BALA KRISHNA NARAYANA JJ. A. N. Mahajan and Ashish Bansal for the respondent. JUDGMENT The judgment of the court was delivered by 1. RAJES KUMAR J. - This is an appeal under section 260A of the Income- tax Act, 1961 (hereinafter referred to as "the Act") filed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax I, Kanpur, passed an order dated March 31, 2000, under section 154 of the Act. By the aforesaid order he has raised the additional demand of interest under section 234B. According to him, the demand of interest has been less calculated earlier. Against the order passed under section 154 the assessee filed an appeal before the Commissioner of Income-tax, Kanpur (Appeals). The said appeal was allowed and the order passed under section 154 has been set aside. Against the said order, the Deputy Commissioner filed an appeal before the Tribunal. The Tribunal by the impugned order rejected the appeal. The Tribunal has held that sub-section (3) of section 90 of the Kar Vivad Samadhan Scheme provided that every order passed under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass any order under section 154. 7. We have heard Sri A. N. Mahajan learned standing counsel and Sri Ashish Bansal appearing on behalf of the respondents. We have perused the impugned orders. We do not find any error in the order. In view of the pro visions of the Finance Act (No. 2) of 1998, which provides the Kar Vivad Samadhan Scheme, it is apparent that the order passed under sub-section (1) of section 90 determining the sum payable under the scheme shall be conclusive in respect of all the matters stated therein and no matter covered by such order shall be reopened in any other proceeding under the direct tax enactment or indirect tax enactment or under any other law for the time being in force. 8. It further contemplates that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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