https://www.taxtmi.com/caselaws?id=14087 The High Court dismissed the petition seeking a refund of income-tax paid by a partner in a firm under the Kar Vivad Samadhan Scheme (KVSS). The court held that the petitioner was not entitled to a refund as there were no tax arrears for the relevant assessment years. The KVSS aimed to recover tax arrears from assessees with pending disputes, and since the partners had paid their tax dues before the specified date, the petitioner's claim was deemed meritless and dismissed with costs. en-us Wed, 06 Dec 2000 00:00:00 +0530 Mon, 13 Jul 2009 14:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14087 The High Court dismissed the petition seeking a refund of income-tax paid by a partner in a firm under the Kar Vivad Samadhan Scheme (KVSS). The court held that the petitioner was not entitled to a refund as there were no tax arrears for the relevant assessment years. The KVSS aimed to recover tax arrears from assessees with pending disputes, and since the partners had paid their tax dues before the specified date, the petitioner's claim was deemed meritless and dismissed with costs. Case-Laws Income Tax Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14087