Supreme Court · 2005 INSC 395 · Decided 1 September 2005
Shatrusailya Digvijaysingh Jadeja v. Commissioner of Income Tax, Rajkot
- Court
- Supreme Court of India
- Citation
- 2005 INSC 395 · [2005] SUPP. 2 S.C.R. 1115
- Case number
- CIVIL APPEAL No. 4403/2003
- Decided
- 1 September 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Kar Vivad Samadhan Scheme, 1998-Section 90, 87 & 88-Dec!arations > filed by assessee under the 1998 scheme rejected-He filed writ petition before High Court which holding the declarations to be competent, directed the Designated Authority (DA) to determine amount payable under S. 90 as c - Challenge to-Held: High Court erred in directing the assessee to pay interest, particularly when the department had wrongly rejected the declarations filed under S. 88-DA had to determine the amount payable and for that purpose, had to determine the tax arrears as well as the disputed amount
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)