M.M. Kumar, J. - (1.) LEARNED counsel for the appellant -revenue has placed on record a copy of the order dated 22.5.20CD, taken on record as mark -A, issued under Section 90(2) read with Section 91 of the Finance (No.2) Act, 1988 in respect of Kar Vivad Samadhan Scheme Rules, 1998 (for brevity 'Scheme'). The matter between the appellant -revenue and the respondent assessee for the assessment year 1979 -80 stands settled. However, an argument is sought to be raised that the questions of law would still arise from the order of the Tribunal. The following question of law has been claimed: - Whether on the facts and in the circumstances of the case, the Hon'ble ITAT case, justified in holding that the amended provisions of sections 147 to 153 brought by Taxation Law (Amendment) Act, 1987 w.e.f. 01.04.1989 were not procedural and, therefore, not retrospective in operation, ignoring the fact that the Chapter XIV of the IT. Act, 1961 deals with the procedure for assessment and, therefore, sections 147 to 153 are procedural sections? After hearing learned counsel we are of the view that no question of law much less a substantial question of law would arise for determination of this Court. It is undisputed that a certificate for full and final settlement of tax arrears under Section 90(2) read with Section 91 of Finance Act (No. 2) of 1998 had been issued under the Scheme by the Commissioner of Income Tax Rohtak. It has been noticed that the assessee respondent had paid Rs. 536016/ - being the sum determined by the designated authority with a further declaration that no appeal, writ petition etc. is pending either before the High Court or Hon'ble the Supreme Court against the order in respect of tax arrears. The certificate further certifies that the afore -mentioned payment made by the assessee - respondent is towards full and final settlement of tax arrears determined in the order dated 31/12/1998 and immunity has been granted to the assessee respondent from prosecution for any offence under the Act or from imposition of any penalty. As the matter has been settled under the Scheme, we are not inclined to admit the appeal as no question of law would survive for determination of this Court and the exercise would be totally academic.
(2.) ACCORDINGLY , the appeal is dismissed.;