https://www.taxtmi.com/caselaws?id=11952 Under the Kar Vivad Samadhan Scheme, liability cannot be fastened without disclosure of the basis and an effective opportunity of hearing, because natural justice applies where the authority seeks to quantify and recover further amounts beyond the declaration filed. Additions that had been set aside in appeal and remanded for de novo assessment could not be treated as disputed tax or tax arrears on the relevant date, since the Scheme presupposes a subsisting unpaid determination. Items sent back for fresh adjudication fall outside that category until reassessed, and inclusion of such remanded items in the demand was therefore unsustainable. en-us Tue, 26 Nov 2002 00:00:00 +0530 Sat, 13 Feb 2010 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11952 Under the Kar Vivad Samadhan Scheme, liability cannot be fastened without disclosure of the basis and an effective opportunity of hearing, because natural justice applies where the authority seeks to quantify and recover further amounts beyond the declaration filed. Additions that had been set aside in appeal and remanded for de novo assessment could not be treated as disputed tax or tax arrears on the relevant date, since the Scheme presupposes a subsisting unpaid determination. Items sent back for fresh adjudication fall outside that category until reassessed, and inclusion of such remanded items in the demand was therefore unsustainable. Case-Laws Income Tax Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11952