https://www.taxtmi.com/caselaws?id=15232 The High Court dismissed the writ petitions, upholding the rejection of the declaration under the Kar Vivad Samadhan Scheme. The court ruled that the tax arrears were not outstanding as of the required date, the appeal was not competent, and the issuance of the certificate was contingent on meeting scheme prerequisites. Allegations of connivance and artificial pendency to benefit from the scheme were rejected. The court emphasized adherence to scheme requirements and prohibited manipulation for scheme benefits, ordering a refund of the tax paid by the petitioner. en-us Tue, 30 Nov 1999 00:00:00 +0530 Mon, 03 Aug 2009 18:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15232 The High Court dismissed the writ petitions, upholding the rejection of the declaration under the Kar Vivad Samadhan Scheme. The court ruled that the tax arrears were not outstanding as of the required date, the appeal was not competent, and the issuance of the certificate was contingent on meeting scheme prerequisites. Allegations of connivance and artificial pendency to benefit from the scheme were rejected. The court emphasized adherence to scheme requirements and prohibited manipulation for scheme benefits, ordering a refund of the tax paid by the petitioner. Case-Laws Income Tax Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15232