https://www.taxtmi.com/caselaws?id=11309 Relief under the Kar Vivad Samadhan Scheme is available only where there is a legally enforceable tax arrear or disputed tax payable under the Act. A protective assessment or protective demand, by itself, does not create such enforceable arrears, so a declaration based only on that footing cannot be maintained. The Scheme's definitions of disputed tax and tax arrears, read with the explanatory material relied on by the Court, require unpaid tax liability that is legally recoverable. The rejection of the declaration was therefore upheld. en-us Thu, 08 Jan 2004 00:00:00 +0530 Thu, 06 Aug 2009 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11309 Relief under the Kar Vivad Samadhan Scheme is available only where there is a legally enforceable tax arrear or disputed tax payable under the Act. A protective assessment or protective demand, by itself, does not create such enforceable arrears, so a declaration based only on that footing cannot be maintained. The Scheme's definitions of disputed tax and tax arrears, read with the explanatory material relied on by the Court, require unpaid tax liability that is legally recoverable. The rejection of the declaration was therefore upheld. Case-Laws Income Tax Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11309