https://www.taxtmi.com/caselaws?id=15795 The court upheld the rejection of declarations under the Kar Vivad Samadhan Scheme, finding that the fresh assessments made after March 31, 1998, did not constitute "tax arrear" eligible for settlement. Appeals pending before the Income-tax Appellate Tribunal were deemed infructuous due to waiver of interest and petitioner's concessions. Consequently, the writ petitions challenging the rejection were dismissed, with no costs awarded. In a related case involving a private trust, the court similarly dismissed the writ petition as there was no outstanding tax demand or pending appeal on the date of filing the declaration. en-us Fri, 20 Aug 1999 00:00:00 +0530 Sat, 29 Aug 2009 11:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15795 The court upheld the rejection of declarations under the Kar Vivad Samadhan Scheme, finding that the fresh assessments made after March 31, 1998, did not constitute "tax arrear" eligible for settlement. Appeals pending before the Income-tax Appellate Tribunal were deemed infructuous due to waiver of interest and petitioner's concessions. Consequently, the writ petitions challenging the rejection were dismissed, with no costs awarded. In a related case involving a private trust, the court similarly dismissed the writ petition as there was no outstanding tax demand or pending appeal on the date of filing the declaration. Case-Laws Income Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15795