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TMI Blog2001 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the Kar Vivad Samadhan Scheme (Chapter IV of the Finance (No. 2) Act, 1998) on the ground that though there was a determination of tax in the assessment order prior to March 31, 1998, which was upheld in appeal that determination had been set aside in further appeal by the Tribunal, which had directed the Commissioner to redo the exercise with respect to one of the items and such redet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in section 87(m) of the Scheme does not imply that the determination must have become final. On the other hand, the who-le object of the scheme is to provide Samadhan instead of continuing the, litigation which has to be brought to an end by reason of the assessee availing of the benefit of the scheme. When a determination of the tax had been made and that determination had been set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The term 'arrears' means an amount or quantity which still needs to be paid. It refers to money that is owed. Wharton's Law Lexicon (fourteenth edition) defines 'arrears' to mean--'money unpaid at the due time: as spent behind;...money in the hands of an accounting party'. It is true that 'tax arrears' has been defined as the amount of tax, penalty or interest 'determined' on or before March 31, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars in spite or his having succeeded it one stage of the litigation if the Revenue has chosen to continue with the litigation and there is no reason why the benefit of the scheme should be denied to him...." Learned counsel for the Revenue, however, submitted that the view taken by the Revenue is in accordance with the law laid down in the case of Dr. Mrs. Renuka Datla v. CIT [1999] 240 ITR 463 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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