https://www.taxtmi.com/caselaws?id=6159 Under the Kar Vivad Samadhan Scheme, 1998, interest could not be levied on the amount payable under section 90(1) before the designated authority determined the tax arrears and issued the certificate. Until that statutory determination was completed, the amount payable was not ascertainable and the assessee could not be treated as being in default for an unquantified sum. Where the authority wrongly refused to accept a declaration under section 88, the assessee could not be penalised with interest for the period during which the scheme process itself had not been completed. en-us Thu, 01 Sep 2005 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6159 Under the Kar Vivad Samadhan Scheme, 1998, interest could not be levied on the amount payable under section 90(1) before the designated authority determined the tax arrears and issued the certificate. Until that statutory determination was completed, the amount payable was not ascertainable and the assessee could not be treated as being in default for an unquantified sum. Where the authority wrongly refused to accept a declaration under section 88, the assessee could not be penalised with interest for the period during which the scheme process itself had not been completed. Case-Laws Income Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6159