https://www.taxtmi.com/caselaws?id=13635 The High Court of Kerala allowed the original petitions, setting aside the rejection of the petitioners' claims under the Kar Vivad Samadhan Scheme, 1998. The court emphasized that the crucial point for the scheme's applicability was the pendency of revisions at the time of declaration submission. The respondent's failure to consider the declarations before dismissing the revisions was deemed contrary to the law. The court remanded the matters for a fresh review of the declarations, instructing the respondent to expedite the process and provide a decision within three months. Compliance with the scheme and statutory provisions was emphasized for resolving tax disputes effectively. en-us Mon, 05 Mar 2007 00:00:00 +0530 Sat, 30 May 2009 17:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13635 The High Court of Kerala allowed the original petitions, setting aside the rejection of the petitioners' claims under the Kar Vivad Samadhan Scheme, 1998. The court emphasized that the crucial point for the scheme's applicability was the pendency of revisions at the time of declaration submission. The respondent's failure to consider the declarations before dismissing the revisions was deemed contrary to the law. The court remanded the matters for a fresh review of the declarations, instructing the respondent to expedite the process and provide a decision within three months. Compliance with the scheme and statutory provisions was emphasized for resolving tax disputes effectively. Case-Laws Income Tax Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13635