https://www.taxtmi.com/caselaws?id=14572 A rectification application under section 254(2) of the Income-tax Act does not amount to a pending appeal or a continuation of the appeal; it is only a limited power to correct mistakes apparent from the record, so it cannot satisfy the pendency requirement under the Kar Vivad Samadhan Scheme, 1998. By contrast, adjustment of refund against outstanding dues under section 245 is valid only if the assessee is first given prior written intimation of the proposed set-off. Where that mandatory notice is not shown, the adjustment is ineffective for legal purposes and the demand remains outstanding for Scheme eligibility. en-us Wed, 15 Dec 1999 00:00:00 +0530 Fri, 17 Jul 2009 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14572 A rectification application under section 254(2) of the Income-tax Act does not amount to a pending appeal or a continuation of the appeal; it is only a limited power to correct mistakes apparent from the record, so it cannot satisfy the pendency requirement under the Kar Vivad Samadhan Scheme, 1998. By contrast, adjustment of refund against outstanding dues under section 245 is valid only if the assessee is first given prior written intimation of the proposed set-off. Where that mandatory notice is not shown, the adjustment is ineffective for legal purposes and the demand remains outstanding for Scheme eligibility. Case-Laws Income Tax Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14572