2013 (7) TMI 575

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....ivad Samadhan Scheme (KVSS for short), 1988 showing that the tax due for the said two assessment years has been fully paid under the said scheme. It was further submitted that in view of the aforesaid settlement under the scheme, the said appeal is not maintainable for the said period. Acting on the said submission, the appeal was dismissed by the Tribunal as it has become infructuous. Aggrieved by the said order the Revenue is in appeal. 3. The question whether Revenue could prosecute an appeal in respect of an assessment year, covered under the aforesaid scheme was the subject matter of the decision before this Court in the case of Bhawaralal (HUF) V/s. Assistant Commissioner of Income Tax reported in (2008) 219 CTR (KAR) 300. It has bee....

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....opt for declaration in respect of other Departmental appeals. The appeals in all such cases should not be withdrawn." The above clarifications are not with reference to the provisions of the Act providing for the Scheme, but an interpretation sought to be placed on the legal position and the manner in which the same is ought to be implemented. The present case on hand having been decided by the Tribunal after the decision of the Delhi High Court in All India Federation of Tax Practitioners (supra) the appeals by the Department could not be placed on a separate pedestal as was required to be done under the proviso to s.92. A declaration made in terms of the Scheme was therefore required to be considered with respect to the tax arrears perta....