Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 542 - HC - Income TaxKar Vividh Samadhan Scheme (KVSS) - The designated authority has rejected an application made under KVSS by the petitioner on January 29, 1999, by stating that the application for settlement in respect of assessment cannot be entertained because the petitioner had filed the application under section 264 of the Act on January 28, 1999. The said revision application under section 264 of the Act was a belated one. Under the KVSS, only a case where a dispute was existing and the case was pending on the date of declaration under the KVSS could be entertained. Held that- it is not open to designated authority to decide the proceedings under the scheme whether the revision application was barred by limitation or not, whether the delay condoned or not. Thus petition allowed.
|