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TMI Blog2021 (12) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... venue that refund of ₹ 2,21,995/- that was due to a partner of the Firm late Shri Kanhaiyalal Jain be adjusted against demand for Assessment Year 1987-88 against M/s. Anand Nagar Company, i.e., Petitioner No.1. A copy of the said letter is also annexed at Ex. C to the affidavit in reply. In the rejoinder, there is no denial of addressing this letter. Even in the Petition, Petitioner is totally silent about having addressed the said communication dated 5th August, 1998. Petitioner No.2 is a partner of Petitioner No.1-Firm and he ought to have disclosed to the Court and been truthful to the Court and not suppressed that such a communication was so addressed and the adjustment was made at the request of Petitioner No.1 firm. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sham Walve with Mr. Pritesh Chatterjee for Respondents. P.C:- 1. Kar Vivad Samadhan Scheme, 1998 (KVSS) sought to provide a quick and voluntary settlement of tax dues outstanding as on 31st March, 1998 both on the direct tax enactment as well as indirect tax enactment by offering waiver of a part of the arrears of tax and interest and providing insulation against institution of prosecution and imposition of penalty. Petitioner No.1 sought to take advantage of the Scheme and filed declaration under the provisions of KVSS to settle the tax payable. 2. Petitioner No.1 filed a declaration on 31st January, 1999 declaring disputed income to be ₹ 3,04,156/- and tax payable at 30% being ₹ 91,247/- in terms of clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the tax payable by Petitioner had already been adjusted against refund to be given by the Revenue to one of the partners of Petitioner No.1 firm. 5. Shri Sriram submitted that the adjustment has been held to be illegal by Commissioner of Income Tax (Appeals) [CIT(A)] and in an appeal filed by the legal heirs of the said partner, the ITAT has confirmed the order of CIT (A). Shri Sriram submitted that, therefore, the Tribunal having held that the adjustment by Revenue of the tax payable by Petitioner against the refunds due to its partner was illegal, the liability of the firm to pay the tax gets revived and, therefore, on the date the declaration was filed there was tax arrears that included income tax and interest and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first hearing by examining the party searchingly. An activist judge is the answer to irresponsible law suits said V . R. Krishna Iyer, J. (as he then was) in T. Arivandandam V/s. T. V. Satyapal (1977) 4 SCC 467. 9. In Dalip Singh V/s. State of Uttar Pradesh (2010) 2 SCC 114 , the Court bemoaned that a new creed of litigants has cropped up who do not have any respect for truth and they shamelessly resort to falsehood and unethical means for achieving their goals. Such a litigant who attempts to pollute the stream of justice or who touches the pure fountain of justice with tainted hands, is not entitled to any relief. 10. It will also be useful to reproduce paragraph 1 and 2 of Dalip Singh V/s. State of U.P. and Ors. (Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner have, the party should be dealt with very strongly and substantial costs also should be imposed on the party. The conduct of petitioner in suppressing a material fact intends to impede and prejudice the administration of justice. Judiciary is the bedrock and handmaid of orderly life and civilized society. In Sciemed Overseas Inc. V/s. BOC India Ltd. 2016 All SCR 370 the Apex Court has lamented about the unhealthy trend in filing of affidavits which are not truthful. Para 2 of the said judgment reads as under : 2. A global search of cases pertaining to the filing of a false affidavit indicates that the number of such cases that are reported has shown an alarming increase in the last fifteen years as compared to the number o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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