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2002 (11) TMI 62 - HC - Income Tax(A) Whether the order passed by the respondent is vitiated by non-application of mind, arbitrariness and is violative of the Kar Vivad Samadhan Scheme provisions ? - (B) Whether the order is vitiated for failure to follow the principles of natural justice ? - (C) Whether the action of the respondent in including the tax liability for the disputed items which were originally included in the assessment by original authority, but set aside by the appellate authority and remanded back for de novo consideration as a disputed liability and make a demand under the KVSS ? On the ground that there is violation of principles of natural justice, on the view that the interpretation placed by the respondent in respect of the order passed by the Commissioner (Appeal), and proceedings being not in conformity with the KVSS, the proceedings impugned are set aside and the matter is remitted back to the respondent for de novo consideration. It is needless to add that the respondent shall afford necessary opportunity and also take into consideration the developments if any which have taken place before the crucial date which is relevant under the Kar Vivad Samadhan Scheme 1998, and thereafter pass orders according to law. The points (A), (B) and (C) are answered as above.
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