https://www.taxtmi.com/caselaws?id=16360 The court invalidated a provision of the Kar Vivad Samadhan Scheme, 1998, finding it unconstitutional under Article 14. The Scheme's partial waiver of tax dues and immunity against prosecution was upheld, with a modification to include certain amounts determined before March 31, 1998. The court deemed the classification of litigating assessees as arbitrary and discriminatory, particularly in excluding assessees from whom recovery was made. The petition was partially allowed, with no costs awarded. en-us Tue, 17 Nov 1998 00:00:00 +0530 Thu, 19 Jan 2017 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16360 The court invalidated a provision of the Kar Vivad Samadhan Scheme, 1998, finding it unconstitutional under Article 14. The Scheme's partial waiver of tax dues and immunity against prosecution was upheld, with a modification to include certain amounts determined before March 31, 1998. The court deemed the classification of litigating assessees as arbitrary and discriminatory, particularly in excluding assessees from whom recovery was made. The petition was partially allowed, with no costs awarded. Case-Laws Income Tax Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16360