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TMI Blog2008 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ticular furnished by the appellant-assessee in the declaration was found to be false. Consequently, the Assessing Officer could not have reopened the assessment by a notice under section 143 - 1568 of 2006 - - - Dated:- 11-2-2008 - ELIPE DHARMA RAO and S.R.SINGHARAVELU JJ. P. J. Rishikesh for the appellant. JUDGMENT The Judgment of the court was delivered by ELIPE DHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act. 3. The learned Single Judge, taking into consideration the fact that against the abovesaid order, dated 03.2.2004, the petitioner preferred an appeal which is pending before the Commissioner of Income Tax (Appeals), disposed of the writ petition giving liberty to the parties to agitate the grounds available as per the ratio laid down by the Supreme Court in Killick Nixon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment. 5. In support of his contention, he relied on the judgment of the Supreme Court reported in Duncans Agro Industries Ltd. Vs Commissioner of Central Excise, New Delhi 2006 (7) SCC 642; [2006] 7 RC 506, wherein the Supreme Court held that the amount finally determined as due for the entire period of 10 years from the assessee having been settled under the Kar Vivad Samadhan Scheme, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment under Section 155 of the Income Tax Act, 1961. 7. The learned counsel for the respondent has also relied on the judgment of the Supreme Court reported in Killick Nixon Ltd. Vs Deputy Commissioner of Income Tax and others (2002) 258 (2002) ITR 627), wherein the Supreme Court held as follows (page634) :- ''As far as the provisions of the Kar Vivad Samadhan Scheme are concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 90 as it is found that any material particular furnished in the declaration is found to be false. In the present case, it is not the case of the Revenue that any material particular furnished by the appellant-assessee in the declaration was found to be false. Consequently, the Assessing Officer could not have reopened the assessment by a notice under section 143 of the Act." 8. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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