Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 140 - HC - Income TaxAppeal - When the appeal was pending before the Tribunal, the Kar Vivad Samadhan Scheme, 1998 was introduced by the Finance (No. 2) Act, 1998 - order under s.s. (2) of section 90 of the KVSS, 1998 – tribunal held that since the assessee had given his consent to the assessment order, it had lost the right to appeal against the said assessment order and hence the appeal filed by the assessee was not competent and void ab initio. In the said order Tribunal also observed that the assessee had no right to appeal and thus, the appeal shall be treated to have never been filed and the Department is free to take action against the assessee - whether the appeal of the assessee before the Tribunal against the assessment order was said to be pending at the time the order under s.s. (2) of section 90, was issued by the designated authority and if so, whether such an appeal stood withdrawn when such an order was issued - held that Tribunal erred in law in hearing and deciding the appeal on the merits even when an order under sub-section (2) of section 90 of the KVSS, 1998, was passed as the appeal in that situation shall be deemed to have been withdrawn as provided under s.s. (4) of section 90
|