https://www.taxtmi.com/caselaws?id=11976 The court held that adjustment of refunds against tax arrears is not allowed under the Kar Vivad Samadhan Scheme, 1998. Additionally, the court emphasized strict adherence to the specified time schedule in section 90(2) of the Scheme, rejecting any requests for extensions beyond the terms. Consequently, the petitioners' arguments were dismissed, and the respondents' endorsements were upheld. en-us Mon, 17 Feb 2003 00:00:00 +0530 Mon, 27 Apr 2026 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11976 The court held that adjustment of refunds against tax arrears is not allowed under the Kar Vivad Samadhan Scheme, 1998. Additionally, the court emphasized strict adherence to the specified time schedule in section 90(2) of the Scheme, rejecting any requests for extensions beyond the terms. Consequently, the petitioners' arguments were dismissed, and the respondents' endorsements were upheld. Case-Laws Income Tax Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11976