https://www.taxtmi.com/caselaws?id=40341 The Kar Vivad Samadhan Scheme was interpreted to extend to directors or officers who were co-noticees in the same matter where the company had settled its own declaration, because pending appeals kept the proceedings alive and a narrow reading would defeat the scheme's object. The interpretation favoured the assessee where two views were possible, and the benefit of the Removal of Difficulties Order was not confined to matters still at the adjudication stage. Amounts paid pursuant to declarations made under the Scheme were held non-refundable, as the statute expressly bars refund of sums paid under section 88, even if payment was made under protest. en-us Fri, 27 Sep 2002 00:00:00 +0530 Tue, 30 Sep 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40341 The Kar Vivad Samadhan Scheme was interpreted to extend to directors or officers who were co-noticees in the same matter where the company had settled its own declaration, because pending appeals kept the proceedings alive and a narrow reading would defeat the scheme's object. The interpretation favoured the assessee where two views were possible, and the benefit of the Removal of Difficulties Order was not confined to matters still at the adjudication stage. Amounts paid pursuant to declarations made under the Scheme were held non-refundable, as the statute expressly bars refund of sums paid under section 88, even if payment was made under protest. Case-Laws Income Tax Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40341