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TMI Blog2018 (2) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... d 19 February 1999 are passed by Respondent No. 1 also as the Designated Authority under the Kar Vivad Samadhan Scheme ("the Scheme" for short) introduced as a part of the Finance (Article No. 2) Act, 1998. 3. On 29 November 1998, the Petitioner filed a 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. The impugned order dated 14 January 1999 passed by the Respondent No. 1 rejected the declaration dated 29 November 1998 on the ground that there is no pending Appeal, Writ Petition, Revision or Reference pending for assessment year 1983-84 to 198788 for which the declaration was made. Thus, could not be entertained as there is no pending disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. Thus, the Petitioner is not entitled to the benefit of the Samadhan Scheme. 7. Mr. Chatterjee, the learned Counsel for the Petitioner, on instructions informs us that the amount of Rs. 7,64,630/has been deposited by the Petitioner consequent to a challan issued by the Respondents. 8. Mr. Chatterjee, very fairly states that the Petitioner does not have any grievance with the order dated 14 January 1999 passed by the Respondent No. 1. This is so as on the date when the first declaration was filed on 26 November 1998, there was no pending dispute in respect of the assessment year 1983-84 to 1987-88. Therefore, the challenge in this Petition is restricted to only the impugned order dated 19 February 1999. 9. The grievance of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intainable and hence filed." 11. Therefore, it would be noticed that it is not a case of adjusting the refund due for the arrears of tax. 12. Thereafter, the Respondent No. 1 has filed an Affidavit dated 28 April 1999 wherein it has been specifically stated on oath as follows: "As per the records of the Assessing Officer there was no arrear outstanding as on the date of declaration, as the demand has been remitted after giving effect to the order of ITAT and no fresh orders are yet passed. Under the circumstances rejection of the application made by the Petitioner under KVSS was in accordance with the law." In response, the Petitioner has filed an Affidavit in Rejoinder dated 16 June 1999, wherein in response to the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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