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2002 (4) TMI 18 - PUNJAB AND HARYANA HIGH COURTKVSS - This is a petition for quashing order passed by the Commissioner of Income-tax treating the declaration filed by the petitioner under section 89 of the Finance (No. 2) Act, 1998, as non est. The other prayer made in the partition is for issuance of a direction to allow the petitioner benefit under the Kar Vivad Samadhan Scheme - petitioner's plea was rejected on the ground that there were no determined and payable tax arrears on the date of declaration. In our opinion, the impugned order does not suffer from any legal infirmity which may justify interference by this court because the petitioner has failed to produce any material before the court to show that the amount of interest which was deter mined by the competent authority vide order dated January 29, 1990, had remained unpaid on the date of declaration. During the course of hearing, Shri R. P. Sawhney produced the record of the Department to show that the amount of tax and interest had been paid by the petitioner on December 29, 1990. Therefore, it cannot be said that the petitioner was in arrears of tax as on the date of declaration. Thus, we do not find any merit in the argument that respondent No. 1 had erred in refusing to accept the declaration filed by the petitioner.
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