https://www.taxtmi.com/caselaws?id=11778 The court upheld the order treating the declaration as non est and denied the petitioner the benefit under the Kar Vivad Samadhan Scheme for the assessment year 1989-90. The court found that since all tax arrears were paid by December 1990, making no arrears outstanding on the date of declaration, the petitioner was ineligible for the KVSS benefit. Consequently, the court dismissed the writ petition, ruling in favor of respondent No. 1. en-us Mon, 22 Apr 2002 00:00:00 +0530 Mon, 08 Feb 2010 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11778 The court upheld the order treating the declaration as non est and denied the petitioner the benefit under the Kar Vivad Samadhan Scheme for the assessment year 1989-90. The court found that since all tax arrears were paid by December 1990, making no arrears outstanding on the date of declaration, the petitioner was ineligible for the KVSS benefit. Consequently, the court dismissed the writ petition, ruling in favor of respondent No. 1. Case-Laws Income Tax Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11778