Supreme Court · 2002 INSC 550 · Decided 17 December 2002
DR. (MRS.) Renuka Datla and ORS. v. Commissioner of Income Tax Karnataka and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 550 · [2002] SUPP. 5 S.C.R. 166
- Case number
- CIVIL APPEAL No. 4731/2000
- Decided
- 17 December 2002
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 234A, 2348, 234C
Headnote
Finance Act, 1998-Kar Vivad Samadhan Scheme, 1998-Sections 87(m)(i), 88 and 95(J)(c)- Scheme-Applicability of-Original assessment C with respect to Assessment year 1992-93-Subsequent modifications thereof to give effect to appellate order-Demand not met by assessees-Declaration uls 88 on appeal-Held, Scheme is applicable to such assessees also-Jn the facts of the case it cannot be said that no appeal was pending in respect of tax arrears-Income Tax Act, 1961-Ss. 234A, 2348 and 234C. D Income tax of the appellant was assessed by assessment order dated 31.3.1995 in
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