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2018 (2) TMI 1290 - HC - Income TaxKar Vivad Samadhan Scheme - declaration under Section 88 of the Scheme seeking to settle the tax arrears pending as on 31 March 1998 for the assessment year 1983-84 to 1986-87 - Held that:- From the reading of the impugned order, the Affidavit in Reply filed by the Respondent No. 1 dated 28 April 1999 and Affidavit in SurRejoinder dated 26 July 1999, it is clear that on the date of filing of second declaration i.e. 29 January 1999, there were no arrears of tax payable by the Petitioner to the Revenue. Thus, no fault can be found with the impugned order dated 19 February 1999 rejecting the second declaration dated 29 January 1999. Petition is dismissed. As the Petitioner is entitled to the voluntarily deposited amount of ₹ 7,64,630/with the Respondents. This payment/deposit was consequent to what has been recorded in the order dated 30 March 1999. Therefore, on the Petition furnishing evidence of deposit to the Respondent No. 1, the Revenue will refund the amount of ₹ 7,64,630/as expeditiously as possible preferably within a period of six months from today.
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