Supreme Court of India
Smt. Sushila Rani v. Commissioner of Income Tax and Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961-Section 245-Kar Vivad Samadhan Scheme, 1998-Ss. 88, 89 and 90. Assessee filed declarations for computing tax arrears under KVSS Scheme and objected to adjustment of refund before Revenue-On being satisfied with the corrnrtness of declarations a certificate determining arrears of tax was issued under Section 90(1) of the Scheme-Tay; deposited-No demand/arrear of tax certificate was issued-Assessee filed refund application-Revenue issued notice for amendment in the certificate issued earlier-Assessee filed Writ Petition before High Court-Disposed of without expressing
Where later benches applied it
Of those, 1 relied on
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