TMI Blog2017 (8) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 03.08.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned orders have been passed on a thorough misconception of the legal position. - Writ Petition Nos.7658 and 7659 of 2003 and W.P.M.P.No.9848 of 2004 - - - Dated:- 6-7-2017 - T. S. Sivagnanam , J. For the Petitioner : Mr.S.Sridhar For the Respondents : Mrs.Hema Murali Krishnan ORDER Heard Mr.S.Sridhar, the learned counsel appearing for the petitioner, and Mrs.Hema Murali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, as demanded in the order, dated 19.03.1999, and therefore, the petitioner is entitled for immunity from instituting any proceeding for prosecution under the Income Tax Act, 1961. Subsequently, it appears that, on account of some mist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. For the aforesaid reasons, the petitioner is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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