9911796707
TMI Blog2014 (8) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... isputes with the revenue for the Assessment Year for assessment years 1989-90 to 1993-94. 2) The impugned orders dated 19 February 1999 and 30 March 2004 rejected the petitioner's declarations for Assessment Year 1989-90 to 1993-94 on the ground that on the date the petitioner made the declarations with the designated authority under the KVS Scheme, 1998 no appeal with respect to any tax arrears for the Assessment Year 1989-90 to 1993-94 was pending. Thus, the declarations could not be entertained in view of Section 95(i)(c) of the Finance (No.2) Act, 1998. 3) Briefly the facts leading to this petition are as under. a) The petitioner was having a dispute with the revenue with regard to tax payable for the Assessment Year 1989-90 to 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner made various representations to the Designated Authority under the KVS Scheme,1998 inter alia pointing out that now that the delay is condoned the declarations filed by the petitioner needs to be accepted. h) On 30 March 2004, the Designated Authority under the KVS Scheme 1998 informed the petitioner that as no appeal was admitted and pending on the date of filing of the declarations under KVS Scheme, 1998 i.e. 31 December 1988, the rejection of the declarations by order dated 19 February 1999 cannot be faulted. The orders dated 19 February 1999 and 30 March 2004 of the Designated Authority under the KVS Scheme,1998 are the subject matter of challenge in this petition. 4) Before considering the rival submissions for the sake of conve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court in Jadeja (supra). The Apex Court in the aforesaid decision was concerned with an assessee whose appeal before the Commissioner of Income Tax (Appeals) were dismissed for failure to predeposit the self assessment tax. In December 1998, the respondents therein had filed revision petition and appeals under the Income Tax Act and Wealth Tax Act to the authorities under the Act so as to obtain benefit of KVSS scheme. The department did not accept the declarations filed by the respondents therein for the benefit under the KVS scheme 1998 on the ground that the revision petition filed by the respondentassessee were time barred and as such cannot be said to be pending in terms of Section 95(1)(c) of the Finance (No.2) Act, 1998. The Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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