Supreme Court of India
Dr. (mrs.) Renuka Datla and Ors. v. Commissioner of Income Tax Karnataka and Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
Finance Act, 1998-Kar Vivad Samadhan Scheme, 1998-Sections 87(m)(i), 88 and 95(J)(c)- Scheme-Applicability of-Original assessment with respect to Assessment year 1992-93-Subsequent modifications thereof to give effect to appellate order-Demand not met by assessees-Declaration uls 88 filed-Rejection of declaration by designated authority and High Court on appeal-Held, Scheme is applicable to such assessees also-Jn the facts of the case it cannot be said that no appeal was pending in respect of tax arrears-Income Tax Act, 1961-Ss. 234A, 2348 and 234C.
Where later benches applied it
Of those, 1 relied on
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