https://www.taxtmi.com/caselaws?id=15342 The High Court held that revision petitions challenging interest levies under the Income-tax Act were maintainable due to errors in interest calculation falling within the scope of section 264. Declarations under the Kar Vivad Samadhan Scheme were deemed separate from the petitions, emphasizing the Scheme's objective to end litigation. The Court clarified the Commissioner's role in considering Scheme conditions and directed independent consideration of declarations. Ultimately, the Court quashed dismissal orders, instructing the respondent to decide on declarations, aligning with the Scheme's aim of efficient tax dispute resolution. en-us Mon, 04 Oct 1999 00:00:00 +0530 Thu, 06 Aug 2009 10:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15342 The High Court held that revision petitions challenging interest levies under the Income-tax Act were maintainable due to errors in interest calculation falling within the scope of section 264. Declarations under the Kar Vivad Samadhan Scheme were deemed separate from the petitions, emphasizing the Scheme's objective to end litigation. The Court clarified the Commissioner's role in considering Scheme conditions and directed independent consideration of declarations. Ultimately, the Court quashed dismissal orders, instructing the respondent to decide on declarations, aligning with the Scheme's aim of efficient tax dispute resolution. Case-Laws Income Tax Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15342