On writ the Court held that in view of  law laid down by the Supreme Court in the case of Killick Nixon Ltd. v. Dy. CIT, (2002) 258 ITR 627 (SC), shows that once a litigant has accepted to settle the matter under the Kar Vivad Samadhan Scheme, 1998, then the Income-tax authorities would not have any further scope of pursuing the same assessment.(AY. 1996-97)