2004 (2) TMI 754

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.... (Judgement / Order / Decisions)<br>Dated:- 25-2-2004<br>Writ Appeal Nos. 3462- 63 of 2003 C/W Writ Appeal Nos. 3450/03, 3451- 52/03, 3453- 54/03, 3456- 57/03, 3458- 59/03 & 3460- 61/03 - -<br>Income Tax<br>Hon&#39;ble Mr. N.K. Jain, Chief Justice And Hon&#39;ble Mr. Justice Ajit J. Gunjal For the Appellants : Sri S. Parthasarathy, Adv. For appellants in all the appeals. For the Respondents....

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....ore Bench and the said appeals are pending. 3. In the meanwhile, the scheme called "Kar Vivad Samadhan Scheme" was introduced through the Finance (No.2) Act, 1998 for settlement of tax and penalty in relation to taxes which were raised on or before 31.3.1998. Under the said scheme, the assessee would get some benefit and immunities as provided in the said scheme, which was in operation till 31.....

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....signated authority that it had satisfied the obligation cast and sought for the required certificate. However, the designated authority by its letter dated 5.8.1999 reconfirmed the rejection order. Aggrieved by the same, the appellants preferred writ petitions. 4. The main contention of the learned Counsel for the appellants is that the learned single Judge erred in not interfering with the rej....

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....adjusted, as stated, there are sufficient arrears, which is apparent from the statement of objections filed and that apart in the absence of any provision for adjustment, the same cannot be permitted and the order of the learned single Judge requires no interference. 6. Heard the learned Counsel for the parties and perused the material on record. 7. &#39;Kar Vivad Samadhan Scheme 1998 came i....