2010 (8) TMI 260

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....ondent no. 1 to treat the demand of KVSS dated 16.2.1999 for the assessment years 1986-87 to 1990-91 and 1992-93 as having been paid from the amount refundable to the petitioners in the assessment year 1993-94 and allow the refund for the balance refundable amount to the petitioners.   The brief facts giving rise to the present petition are that the petitioners are the legal heirs of one late Chaudhary Hardeva died on 16.12.2001son of late Chajju, who was the assessee (hereinafter called as 'assessee) in the present case having agricultural land situated at Baraut, district Baghpat, which was acquired by the Special Land Acquisition Officer on behalf of the U.P. Awas Evam Vikas Parishad, Meerut. Against such acquisition the assessee r....

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....filed appeals before the Commissioner of Income-Tax (Appeals). The assessee also filed appeal against the protective assessment order for the assessment year 1993-94, before the Commissioner of Income-Tax (Appeals). The Commissioner of Income-Tax (Appeals), Meerut, vide order dated 12.12.1996, rejected the appeal against the protective assessment order, against which the assessee filed a Second Appeal before the Income-Tax Appellate Tribunal, New Delhi, which has also been rejected.   It appears that during pendency of the appeals against the orders under Section 148 read with Section 143(3) of the Act, passed on a substantive basis, the KVSS Scheme, 1998 has been introduced. The assessee filed application under such KVSS scheme for t....

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....t appears that since the assessee could not deposit the arrears of tax determined by the Designated Authority for the years for which the assessee has applied under the KVSS, the Designated Authority passed the impugned order dated 8.6.2004 and rejected the application under the scheme.   The contention of learned counsel for the assessees is that the they have deposited a sum of Rs. 12,94,834/- towards tax in the assessment year 1993-94 while no amount was payable against the protective assessment order and, therefore, the amount which has been deposited towards tax in the assessment year 1993-94 was refundable to the assessee and, therefore, an application was filed on 26.2.1999 immediately after receipt of the order from the Design....