Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1998-Ss. 88 1961-Section 245-Kar Vivad Samadhan Scheme 89 and 90 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income Tax Act, 1961-Section 245-Kar Vivad Samadhan Scheme, 1998-Ss. 88, 89 and 90. Assessee filed declarations for computing tax arrears under KVSS Scheme and objected to adjustment of refund before Revenue-On being satisfied with the correctness of declarations a certificate determining arrears of tax was issued under Section 90(1) of the Scheme-Tax deposited-No demand/arrear of tax certificate was issued-Assessee filed refund application-Revenue issued notice for amendment in the certificate issued earlier-Assessee filed Writ Petition before High Court-Disposed of without expressing opinion, however, observed that question relating to lack of jurisdiction in issuing notice could be considered by the Department-On appeal, held, a certificate issued under Section 90(1) of KVSS making a determination as to the sum payable under the Scheme is conclusive as to the matter stated therein and cannot be re-opened in any proceeding except on the ground of false declaration-Basis of notice is that the adjustment already made had not been taken note of while calculating tax arrears under the Scheme and not suspecting it to be fake declaration-Therefore matter cannot be reopened.Appellant, widow of original assessee, filed three separate declarations for the assessment years 1988-89, 1989-90 and 1990-91 and requested for computing tax arrears under the Kar Vivad Samadhan Scheme, 1998 while appeals were pending before the Revenue, CIT and ITAT for these assessment years. Assessee also submitted in the declarations about the adjustment of refund by the Department for the assessment years 1989-90 and 1991-92 as involuntary and coercive. Revenue/Respondent No. 1 on being satisfied with the correctness of the declarations in every respect, issued a statutory certificate under the provisions of Section 90(1) of the KVSS. Assessee deposited the entire tax amount as determined by the Revenue under the said Scheme. Revenue also issued a certificate under Section 90(2) of the Scheme certifying the receipt of payments from the assessee towards full and final settlement of tax arrears and granting immunity from instituting and proceeding under the Act. Thereafter another certificate was issued to the effect that no arrears or demand of any kind was outstanding against the assessee as per records of the Revenue. Assessee submitted a representation to the Revenue for refund of all amounts with interest as per provisions of the Act upon finalisation of the declarations made by the assessee under the provisions of the KVSS. Revenue issued a show-cause notice to the assessee to explain why certificate issued earlier under Section 90(1) of the KVSS be not amended on the ground of wrong calculation. Assessee filed a writ petition in the High Court, challenging the jurisdiction of issuance of notice. High Court did not express any opinion on the facts of the case and observed that appellant may highlight the question relating to lack of jurisdiction before the Department for consideration. Hence this appeal. |
Judge | Honble Mr. Justice S. Rajendra Babu |
Neutral Citation | 2002 INSC 61 |
Petitioner | Smt. Sushila Rani |
Respondent | Commissioner Of Income Tax And Anr. |
SCR | [2002] 1 S.C.R. 809 |
Judgement Date | 2002-02-04 |
Case Number | 938 |
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