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TMI Blog2014 (3) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... cope for the designated authority to consider the object and motive of a particular declarant in filing the declarations in terms of the Scheme - What all the designated authority is required to consider is that whether the petitioners are eligible to file such declarations in terms of the Scheme, and if so, the designated authority is left with no option but to process the same - the designated authority is directed to process the declarations filed by the petitioners in terms of the K.V.S.S. and pass appropriate orders – Decided in favour of Assessee. - W. P. No. 5476 of 1999 - - - Dated:- 6-3-2014 - G. Chandraiah And Sri Challa Kodanda Ram,JJ. For the Petitioners: Sri M. V. J. K. Kumar Sri C. V. Narasimham For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws can be settled by declaring them and paying the prescribed amount in respect of tax arrear. It also offers some other benefits and immunities from penalty and prosecution. An assessment order for the assessment year 1995-96 was passed under Section 143(3) of the Act and all the petitioners desired to take advantage of the K.V.S.S. While so, all the writ petitioners filed declarations in terms of the K.V.S.S. before due date as prescribed under the Scheme. In all the cases, the petitioners claimed that they had filed revisions before the Commissioner exercising their right under Section 264 of the Act, and as they are pending, it is stated that they would satisfy the conditions of the Scheme in all respects. The declarations filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing the benefits of the Scheme is that there should be tax arrears and proceedings pending before one or the other authorities. If these twin conditions are satisfied, their declarations are entitled to be considered and processed under the Scheme. They place heavy reliance on the judgment of the Supreme Court reported in Dr. Mrs.Renuka Datla and Others v. Commissioner of Income-tax Another1 and another judgment reported in Commissioner of Income Tax, Rajkot v. Shatrusailya Digvijaysingh Jadeja 2005(6) Supreme 123. On the other hand, Sri. S.R. Ashok, learned Senior Counsel for the Income-tax Department, while pointing out the dates on which the declarations have been filed under the K.V.S.S., submits that so far as the cases of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What all the designated authority is required to consider is that whether the petitioners are eligible to file such declarations in terms of the Scheme, and if so, the designated authority is left with no option but to process the same. Similarly, the arguments advanced by the learned Senior Counsel were, in fact, advanced before the Apex Court in the case of Commissioner of Income Tax (2nd cited supra) and the arguments are set out in paragraph seven of the reported judgment. While elaborately analyzing the Scheme, the Apex Court had categorically held as follows: In the case of Dr.Mrs.Renuka Delta (supra), this Court has held on interpretation of Section 95(i)(c) that if the appeal or revision is pending on the date of filing the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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