https://www.taxtmi.com/caselaws?id=356107 The Kar Vivad Samadhan Scheme required authorities to follow binding Central Government instructions for administering declarations, including the rule that part payments against arrears comprising tax and interest had to be appropriated first towards tax and only then towards interest. The designated authority instead adjusted the payment first towards interest and then towards tax, which was inconsistent with the governing clarification. On that basis, the certificate was quashed and the declaration was restored for fresh determination in accordance with the binding instructions. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 24 Feb 2018 08:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356107 The Kar Vivad Samadhan Scheme required authorities to follow binding Central Government instructions for administering declarations, including the rule that part payments against arrears comprising tax and interest had to be appropriated first towards tax and only then towards interest. The designated authority instead adjusted the payment first towards interest and then towards tax, which was inconsistent with the governing clarification. On that basis, the certificate was quashed and the declaration was restored for fresh determination in accordance with the binding instructions. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356107