https://www.taxtmi.com/caselaws?id=15919 The court found the order u/s 154 to be invalid as it was made without giving the petitioner an opportunity to be heard and with malice in law. The court held that the order infringed on the petitioner's declaration under the KVSS. It emphasized that the KVSS should not be defeated by reducing the tax liability to nil and then reviving it later. The court set aside the order u/s 154 and directed the authority to reconsider the declaration under the KVSS in line with the law. en-us Fri, 16 Apr 1999 00:00:00 +0530 Sat, 29 Aug 2009 18:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15919 The court found the order u/s 154 to be invalid as it was made without giving the petitioner an opportunity to be heard and with malice in law. The court held that the order infringed on the petitioner's declaration under the KVSS. It emphasized that the KVSS should not be defeated by reducing the tax liability to nil and then reviving it later. The court set aside the order u/s 154 and directed the authority to reconsider the declaration under the KVSS in line with the law. Case-Laws Income Tax Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15919