1999 (8) TMI 43

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..... ht for payment of the proportionate amount as per the Kar Vivad Samadhan Scheme for settlement of the disputes which were then pending before the Tribunal. The impugned order of the designated authority dated the January 25, 1999, sought to dismiss and reject the declaration filed by the assessee-writ petitioner. The reason appearing on the face of that impugned order of rejection is that there was no tax arrear to be compounded or settled as per the Kar Vivad Samadhan Scheme in regard to the assessment year 1993-94. Correspondence ensued thereafter and the reason why the designated authority rejected the declaration of the writ petitioner is clarified in his letter dated March 30/31, 1999. It is stated there that the dues of the a .....

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..... thority, this portion of the assessee's letter and the records available to the designated authority showed that the writ petitioner was aware of the adjustments made in regard to the assessment years 1991-92 to 1993-94 some time in December, 1997, leaving a balance of about Rs. 80,00,000 in favour of the assessee. The short facts recited above will show that the designated authority, with respect, made a patent error. He confused the request of the assessee with an adjustment already made. The adjustment of the refundable amount against tax dues can be made and must be made in accordance with section 245 of the Income-tax Act. Under section 245 a prior intimation in that regard must originate from the Revenue. Only thereafter the Reve .....

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..... ear that on the wiping off of the liability for the assessment year 1993-94, the revival of the credit for the assessment years 1991-92, and 1992-93 would have to be prosecuted by the writ petitioner separately in other proceedings for obtaining those refunds with interest unless the Revenue automatically makes those payments. Thus prayer (a)(ii) is not granted and is declared to be the subject of future proceedings of parties in accordance with law. In addition to the above, there shall be rule absolute in terms of prayers (a)(i), (a)(iii), (b) and (c) of the writ petition. The matter had to be disposed of without affidavits, as the writ petition is the only pleading before the court no other affidavits being filed as per taken direction .....

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