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2005 (8) TMI 85 - HC - Income TaxBar for the assessee to proceed with the Kar Vivad Samadhan Scheme - during the pendency of petitioner’s case before Settlement Commission the petitioner also approached the designated authority, under the Kar Vivad Samadhan Scheme, 1998, and under the said scheme, the designated authority finally determined the income of the petitioner - it is explicitly clear from the provisions of section 90(2) of the Kar Vivad Samadhan Scheme, 1998, Chapter IV of the Finance (No. 2) Act, 1998, that only if an order is passed by the Settlement Commission under sub-section (4) of section 245D of the Income-tax Act, the said Kar Vivad Samadhan Scheme, 1998, will not apply – but, there is no dispute that no final order was passed by the Settlement Commission under sub-section (4) of section 245D - order passed under section 90(2) shall prevail over other orders and thereafter total immunity is granted to the assessee concerned
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