https://www.taxtmi.com/caselaws?id=14782 The court dismissed the petitioner's claims challenging the rejection of declarations under the Kar Vivad Samadhan Scheme (KVSS) and the validity of tax refund adjustments towards wealth-tax liabilities. The court emphasized that the adjustments were legally made and final, and the petitioner's attempt to create arrears was seen as fraudulent. The court also held that the appellate order did not relate back to the date of the original rejection, as the tax was not in arrears on the declaration date. Additionally, the court found that the lack of intimation under Section 245 of the Income Tax Act was an irregularity, not a jurisdictional defect, and did not prejudice the petitioner. en-us Wed, 02 Feb 2000 00:00:00 +0530 Sat, 18 Jul 2009 15:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14782 The court dismissed the petitioner's claims challenging the rejection of declarations under the Kar Vivad Samadhan Scheme (KVSS) and the validity of tax refund adjustments towards wealth-tax liabilities. The court emphasized that the adjustments were legally made and final, and the petitioner's attempt to create arrears was seen as fraudulent. The court also held that the appellate order did not relate back to the date of the original rejection, as the tax was not in arrears on the declaration date. Additionally, the court found that the lack of intimation under Section 245 of the Income Tax Act was an irregularity, not a jurisdictional defect, and did not prejudice the petitioner. Case-Laws Income Tax Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14782