2000 (1) TMI 26 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ruled that under the Kar Vivad Samadhan Scheme, the tax paid by an assessee on a challan not issued by the Department can still be adjusted towards the tax. The court emphasized that the Department is entitled to the tax regardless of the challan format. The court directed the assessing authority to proceed and pass final orders in favor of the petitioners as the tax has already been paid and received by the Department. The petition was allowed with no costs.