https://www.taxtmi.com/caselaws?id=11651 For the Kar Vivad Samadhan Scheme, self-assessment tax paid under section 140A of the Income-tax Act was treated as a distinct payment on admitted income and not as disputed tax arrears. The Scheme applied only to disputed arrears, and its computation could not be used to reopen or reallocate amounts already paid under section 140A against interest. The non obstante clause did not permit disturbance of settled admitted-tax payments, and a Board clarification dealing with post-assessment payments before declaration was not applicable to this situation. Accordingly, the self-assessment tax could not be adjusted against interest for Scheme relief. en-us Mon, 26 May 2003 00:00:00 +0530 Fri, 05 Feb 2010 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11651 For the Kar Vivad Samadhan Scheme, self-assessment tax paid under section 140A of the Income-tax Act was treated as a distinct payment on admitted income and not as disputed tax arrears. The Scheme applied only to disputed arrears, and its computation could not be used to reopen or reallocate amounts already paid under section 140A against interest. The non obstante clause did not permit disturbance of settled admitted-tax payments, and a Board clarification dealing with post-assessment payments before declaration was not applicable to this situation. Accordingly, the self-assessment tax could not be adjusted against interest for Scheme relief. Case-Laws Income Tax Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11651