2002 (7) TMI 76

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....ion of penalty. The assessee on his part was required to withdraw the appeals pending before the various appellate authorities and courts. The scheme came into force on September 1, 1998, and ended on January 31, 1999. The petitioner is a goldsmith by profession. He derives income mainly from manufacturing gold ornaments on job basis. The house and business premises of the petitioner were searched on November 18, 1988. He filed the return in response to notice under section 148 on January 23, 1992, on a total income of Rs. 14,863. The Assessing Officer assessed the income of the petitioner for Rs. 5,32,163. The Commissioner of Income-tax (Appeals) reduced the amount to Rs. 7,000. On further appeal before the Income-tax Appellate Tribunal....

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.... the Kar Vivad Samadhan Scheme in accordance with the provisions of section 90(1) and (2) of the Scheme of 1998. In order to appreciate the rival contentions, it would be appropriate to refer to some of the provisions of the scheme. Section 87 is a dictionary provision. Clause (a) defines "declarant" which means a person making a declaration under section 88. Clause (b) defines "designated authority". Clause (m) defines tax arrear which reads as follows: "(i) in relation to direct tax enactment, the amount of tax, penalty or interest determined on or before the 31st day of March, 1998, under that enactment in respect of an assessment year as modified in consequence of giving effect to an appellate order but remaining unpaid on the date o....

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....f great significance. It cannot be disputed that a writ petition is admitted by the court under articles 226 and 227 of the Constitution of India only when the court on application of judicial mind finds a prima facie case which requires an elaborate hearing. In the instant case the Division Bench of this court while admitting the writ petition passed the order as follows: "Heard learned counsel. The petitioner raises arguable questions of law. The entire scheme is applicable only to cases admitted and pending. The Scheme as it stands will be over by January 31, 1999. Hence, the matter is taken up urgently. It is admitted, notices returnable in three weeks. Notices of stay petition, returnable in three weeks. In the meanwhile, no c....