TaxTMI 
TaxTMI 
2004 (10) TMI 383
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....ant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -   At the out set, it is brought to our notice by the learned Counsel for the respondent that the assessee has settled dues under the provisions of Kar Vivad Samadhan Scheme, 1998 and they contend that the Revenue's appeal is also covered by such settlement. He has also drawn our ....
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....the assessee is still to be treated in arrears for liability. The court has held that the assessee is still to be treated in arrears for the amount for which the department is in appeal and one should not take the existing narrow meaning of the 'Tax Arrears' for which only the party is contesting. 2. The Court has held once the liability to pay the tax was incurred and determined on or bef....
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....definition of Section 87(m) for purpose of settlement of the disputes relating to the departmental appeals. 4. The Government have decided to accept the aforesaid order of the Hon'ble High Court of Delhi and hence even in respect of case involving departmental appeals before Commissioner (Appeals), Tribunal/Court etc. the assessees can come forward and file a declaration in the form alread....
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....their appeals as well; as the details of departmental appeals and the respective amount disputed in respect of such appeals which are proposed to be settled under the scheme. 7. In an attempt for removal of difficulties to the declarants it has been decided by the Government to give immunity from the proposed penal action to the co-noticees along with principal noticee who settles his case....