Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Finance Act 1998-Kar Vivad Samadhan Scheme 88 and 95(J)(c) 1998-Sections 87(m)(i) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Finance Act, 1998-Kar Vivad Samadhan Scheme, 1998-Sections 87(m)(i), 88 and 95(1)(c)- Scheme-Applicability of-Original assessment with respect to Assessment year 1992-93-Subsequent modifications thereof to give effect to appellate order-Demand not met by assessees-Declaration u/s 88 filed-Rejection of declaration by designated authority and High Court on appeal-Held, Scheme is applicable to such assessees also-In the facts of the case it cannot be said that no appeal was pending in respect of tax arrears-Income Tax Act, 1961-Ss. 234A, 234B and 234C. Income tax of the appellant was assessed by assessment order dated 31.3.1995 in respect of assessment year 1992-93. Assessee-appellant preferred appeal before Commissioner (appeals) objecting to additions in the assessment order. Appellant also challenged the levy of interest under Sections 234A, 2348 and 234C of Income Tax Act, 1961. Commissioner (appeals) confirmed some of the additions and set aside some additions for re-determination and modification by the assessing authority. Her challenge to the levy of interest was disallowed. Appellant filed appeal against the order of Com missioner (appeals), before Income Tax Appellate Tribunal. Pursuant to the order of Commissioner (appeals), the assessing officer by order dated 17.11.1997 modified the assessment order dated 31.3.1995 and deducted the additions set aside by Commissioner (appeals). Subsequently levy of interest was also deleted. Appellant paid the amount, as computed by order dated 17.11.1997 and as modified by subsequent order, before 31.3.1998. So far as the additions which were set aside for re-determination by the assessing officer were concerned, the appellant conceded the computation made by the department. The assessing officer recorded the concession and by order dated 31.12.1998 recomputed the appellants' total income. However, the assessing officer imposed interest under Sections 234A, 2348 and 234C of Income Tax Act. The demand raised by the assessing officer was not met by the appellants. Appellant filed declaration under Section 88 of Finance Act, 1998 in respect of the assessment year 1992-93. The designated authority under the Kar Vivad Samadhan Scheme, 1998 rejected the declaration filed by the appellant on the ground that the assessee could not avail the benefit of the Scheme as there was no arrears on 31.3.1998; that the appeal said B to be pending was on levy of interest which had been waived and hence there was no dispute; and that the arrear that was sought to be settled related to the current demand raised on 31.12.1998 which was entirely different from the arrear demand. Appellant filed writ petition before High Court against the Order of competent authority and the same was dismissed upholding the reasons given by the competent authority. Hence the present appeals by assessees. |
Judge | Hon'ble Ms. Justice Ruma Pal |
Neutral Citation | 2002 INSC 550 |
Petitioner | Dr. (mrs.) Renuka Datla And Ors. |
Respondent | Commissioner Of Income Tax Karnataka And Anr. |
SCR | [2002] Supp. (5) S.C.R. 166 |
Judgement Date | 2002-12-17 |
Case Number | 4731 |
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