https://www.taxtmi.com/caselaws?id=394721 Where a declaration under the Kar Vivad Samadhan Scheme was supported by timely payment of the amount stated in the original certificate, a later demand for an additional sum could not invalidate compliance merely because it was paid after 30 days. The Court applied the scheme principle that, if no specific time limit is prescribed for payment of an amended demand, payment within a reasonable time satisfies the statutory requirement. On these facts, the petitioner's payment was not non-compliance, so rejection of the declaration was unsustainable and the petitioner was entitled to the certificate under Section 90(2) of the Finance (II) Act, 1998. en-us Fri, 13 Mar 2020 00:00:00 +0530 Wed, 22 Apr 2020 12:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394721 Where a declaration under the Kar Vivad Samadhan Scheme was supported by timely payment of the amount stated in the original certificate, a later demand for an additional sum could not invalidate compliance merely because it was paid after 30 days. The Court applied the scheme principle that, if no specific time limit is prescribed for payment of an amended demand, payment within a reasonable time satisfies the statutory requirement. On these facts, the petitioner's payment was not non-compliance, so rejection of the declaration was unsustainable and the petitioner was entitled to the certificate under Section 90(2) of the Finance (II) Act, 1998. Case-Laws Income Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394721