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2012 (8) TMI 155 - HC - Income TaxRejecting the claim of refund - the petitioner under the Kar Vivad Samadhan Scheme 1998 claimed for settlement of the arrears of the assessment year 1992-93 - Held that:- The adjustment of the refund amounts together with interest, did not at all prejudice the petitioner under the Kar Vivad Samadhan Scheme, 1998 - It is also pertinent that the revision itself was delayed. Ofcourse the petitioner contends that the same was due to the appeal filed against the letter of rejection but that alone cannot enable the petitioner to file a delayed revision -as there is no prejudice caused to the petitioner and that there is absolutely no illegal enrichment by the department no revision can be ordered at this stage and the petitioner's claims for the same is devoid of merit.
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