Supreme Court · 2002 INSC 61 · Decided 4 February 2002
SMT. Sushila Rani v. Commissioner of Income Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 61 · [2002] 1 S.C.R. 809
- Case number
- CIVIL APPEAL No. 938/2002
- Decided
- 4 February 2002
- Bench
- S. RAJENDRA BABU, RUMA PAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 245
Headnote
Income Tax Act, 1961-Section 245-Kar Vivad Samadhan Scheme, 1998-Ss. 88, 89 and 90. A B Assessee filed declarations for computing tax arrears under KVSS C Scheme and objected to adjustment of refund before Revenue-On being satisfied with the corrnrtness of declarations a certificate determining of tax certificate was issued-Assessee filed refund application-Revenue issued notice for amendment in the certificate issued D earlier-Assessee filed Writ Petition before High Court-Disposed of without expressing opinion, however, observed that question relating to lack of jurisdiction in
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