https://www.taxtmi.com/caselaws?id=12314 The court upheld the rejection of declarations filed under the Kar Vivad Samadhan Scheme (KVSS), 1998, stating that section 95(i)(b) of the Finance (No. 2) Act, 1998, applied to the petitioners' cases due to orders passed by the Settlement Commission affecting their tax liabilities. Appeals filed under section 246A of the Income-tax Act were deemed invalid as they lacked genuine grievances against orders implementing Settlement Commission decisions. The court emphasized that partners' tax liabilities were impacted by orders concerning partnership firms, precluding KVSS benefits for share income from the firm. The petitions were rejected, and no costs were awarded. en-us Tue, 02 Jul 2002 00:00:00 +0530 Sun, 21 Feb 2010 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12314 The court upheld the rejection of declarations filed under the Kar Vivad Samadhan Scheme (KVSS), 1998, stating that section 95(i)(b) of the Finance (No. 2) Act, 1998, applied to the petitioners' cases due to orders passed by the Settlement Commission affecting their tax liabilities. Appeals filed under section 246A of the Income-tax Act were deemed invalid as they lacked genuine grievances against orders implementing Settlement Commission decisions. The court emphasized that partners' tax liabilities were impacted by orders concerning partnership firms, precluding KVSS benefits for share income from the firm. The petitions were rejected, and no costs were awarded. Case-Laws Income Tax Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12314