https://www.taxtmi.com/caselaws?id=32844 Under the Kar Vivad Samadhan Scheme, 1998, the amount payable is to be computed on the basis of the subsisting adjustment order unless it has been set aside by a competent forum. The assessee's refund had already been adjusted against an earlier tax demand under an order under section 155 of the Income-tax Act, and that adjustment had attained finality. The court noted that an order does not become void or a nullity merely because it is alleged to be irregular or illegal, so it cannot be ignored for Scheme purposes unless overturned. The designated authority was therefore justified in granting relief only in relation to the interest component. en-us Wed, 15 Oct 2008 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32844 Under the Kar Vivad Samadhan Scheme, 1998, the amount payable is to be computed on the basis of the subsisting adjustment order unless it has been set aside by a competent forum. The assessee's refund had already been adjusted against an earlier tax demand under an order under section 155 of the Income-tax Act, and that adjustment had attained finality. The court noted that an order does not become void or a nullity merely because it is alleged to be irregular or illegal, so it cannot be ignored for Scheme purposes unless overturned. The designated authority was therefore justified in granting relief only in relation to the interest component. Case-Laws Income Tax Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32844