https://www.taxtmi.com/caselaws?id=6158 The SC held that the Kar Vivad Samadhan Scheme (KVSS) was a recovery scheme, not a litigation settlement scheme. The Court found that KVSS created a complete code treating appeals, revisions, and references equally under section 95(i)(c), unlike the Income-tax Act's distinctions. The designated authority's rejection of the assessee's declarations was quashed, as the scheme aimed to end all pending litigation forms. However, since taxes were already recovered through land sales and amounts paid pursuant to authority determination, the Court dismissed the appeal without reopening the matter. en-us Thu, 01 Sep 2005 00:00:00 +0530 Tue, 08 Jul 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6158 The SC held that the Kar Vivad Samadhan Scheme (KVSS) was a recovery scheme, not a litigation settlement scheme. The Court found that KVSS created a complete code treating appeals, revisions, and references equally under section 95(i)(c), unlike the Income-tax Act's distinctions. The designated authority's rejection of the assessee's declarations was quashed, as the scheme aimed to end all pending litigation forms. However, since taxes were already recovered through land sales and amounts paid pursuant to authority determination, the Court dismissed the appeal without reopening the matter. Case-Laws Income Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6158