Dismissal of Civil Writ Petitions for Delay in Tax Challenge under Kar Vivad Samadhan Scheme
Raj Kumar Jain (huf) And Others Versus Designated Authority As Commissioner of Income-tax And Another.
Raj Kumar Jain (huf) And Others Versus Designated Authority As Commissioner of Income-tax And Another. - [2004] 265 ITR 175, 136 TAXMANN 514 The High Court of Punjab and Haryana dismissed four Civil Writ Petitions related to a Hindu undivided family challenging tax calculations under the Kar Vivad Samadhan Scheme, 1998. The court found the petitions to be highly belated due to inordinate delay in challenging the tax certificate, leading to dismissal on the ground of laches.