https://www.taxtmi.com/caselaws?id=16207 The court ruled in favor of the petitioner, quashing the rejection order of their declaration under the Kar Vivad Samadhan Scheme. The court emphasized that the designated authority should not assess the merits of pending revisions when considering declarations under the Scheme. The court highlighted that the Scheme aimed to resolve arrears tied to pending litigations and did not limit parties' rights to pursue legal remedies. The court found the rejection based on the timing of the revision unjustified and directed a fresh decision on the declaration in accordance with the law. en-us Tue, 11 May 1999 00:00:00 +0530 Tue, 01 Sep 2009 17:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16207 The court ruled in favor of the petitioner, quashing the rejection order of their declaration under the Kar Vivad Samadhan Scheme. The court emphasized that the designated authority should not assess the merits of pending revisions when considering declarations under the Scheme. The court highlighted that the Scheme aimed to resolve arrears tied to pending litigations and did not limit parties' rights to pursue legal remedies. The court found the rejection based on the timing of the revision unjustified and directed a fresh decision on the declaration in accordance with the law. Case-Laws Income Tax Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16207