1999 (8) TMI 43

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....ed the declaration and sought for payment of the proportionate amount as per the Kar Vivad Samadhan Scheme for settlement of the disputes which were then pending before the Tribunal. The impugned order of the designated authority dated the January 25, 1999, sought to dismiss and reject the declaration filed by the assessee-writ petitioner. The reason appearing on the face of that impugned order of rejection is that there was no tax arrear to be compounded or settled as per the Kar Vivad Samadhan Scheme in regard to the assessment year 1993-94. Correspondence ensued thereafter and the reason why the designated authority rejected the declaration of the writ petitioner is clarified in his letter dated March 30/31, 1999. It is stated there....

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.... the designated authority, this portion of the assessee's letter and the records available to the designated authority showed that the writ petitioner was aware of the adjustments made in regard to the assessment years 1991-92 to 1993-94 some time in December, 1997, leaving a balance of about Rs. 80,00,000 in favour of the assessee. The short facts recited above will show that the designated authority, with respect, made a patent error. He confused the request of the assessee with an adjustment already made. The adjustment of the refundable amount against tax dues can be made and must be made in accordance with section 245 of the Income-tax Act. Under section 245 a prior intimation in that regard must originate from the Revenue. Only the....