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2017 (8) TMI 486 - HC - Income TaxKar Vivadh Samadhan Scheme (KVSS) benefit eligibility - withdrawing the benefit of KVSS alleging that the petitioner has not paid the amount demanded within due date - Held that:- Admittedly, the declaration filed by the petitioner was processed and an order in Form No.3 dated 06.05.1999 was issued, certifying that the petitioner paid the full tax arrears. On account of some mistakes, committed in the calculation, Revision Form 2A, dated 28.07.2000 was issued, stating that the petitioner has to pay further sum of ₹ 76,090 for being entitled to KVSS Scheme. The notice in Revised Form 2A, was received by the petitioner on 03.08.2000, and within 30 days from the receipt of the same on 31.08.2000, the petitioner has paid the said sum. However, the second respondent would state that the amount was not paid within 30 days from the date of the revised certificate. Similar is the stand taken in the counter affidavit by the respondents at para 10. The elementary principle is that, limitation can be computed only from the date of receipt of the order or the proceeding. A mere passing of order by an Officer and keeping it on his file will not be sufficient, but the order should be communicated to the assessee or the person aggrieved. Therefore, this Court finds that the petitioner has complied with the condition and paid the money within a period of 30 days from the date of receipt of the Revised Form Notice. Hence, the impugned orders have been passed on a thorough misconception of the legal position.
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