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Swan Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance (No. 2) Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 87, 90, 92, 246, 260A and 264; Wealth Tax Act

Reported in : (2007)211CTR(SC)78; 2007(120)ECC140; 2007LC140(SC); 2007(214)ELT322(SC); JT2007(9)SC415; (2007)7SCC29; 2007(2)LC0907(SC)

Authority. The scheme was operative from 1st September, 1998 to 31st January, 1999. The appellant filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.The aforesaid declaration filed … to deposit the entire amount of duty and penalty within four weeks from the date of the order.Finance (No. 2) Act, 1998, came out with Scheme known as 'Kar Vivad Samadhan Scheme, 1998' (for short, 'KVSS'). The said scheme provided

Sabarmati Steels and Alloys (P) Ltd. Vs. Commissioner of Central Excis ...

Court : Allahabad

Subject : Excise

Reported in : 2001(73)ECC663

by it was acknowledged and was pending and, therefore, the declaration filed by the petitioner in terms of Section 89 of the Finance (No. 2) Act, 98 does not merit consideration under the said Scheme, 1998. The petitioner … the petitioner is not entitled to the benefit of the scheme as declared Under Section 88 of the Finance (No. 2) Act, 1998 for determination of the sum in terms of Section 90(1) of the Act. The petitioner aggrieved against the

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 154 and 245; Wealth Tax Act, 1957 - Sections 34A(5); Constitution of India - Article 226; Finance (No. 2) Act, 1998 - Sections 89

Reported in : [2000]246ITR353(All); [2001]114TAXMAN356(All)

of the declaration, i.e., December 51, 1998. 2. The petitioner's case is that by Section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the petitioner, which is a Hindu undivided family,

Commissioner of Income Tax Vs. Malwa Texturising (P) Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 158BC, 249, 253, 254, 254(1) and 254(2) ; Finance (No. 2) Act, 1998 - Sections 89, 90, 90(1), 90(2), 90(4), 249(4) and 254(2)

Reported in : (2006)204CTR(MP)549; [2007]292ITR488(MP)

appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under Section 89 of

Radhika Prakashan P. Ltd. Vs. Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 89

Reported in : [2002]256ITR265(MP); 2002(3)MPLJ317

petitioner is seeking the issue of writ to the respondents to accept the declaration under 89 of the Finance (No. 2) Act of 1998 for the assessment year 1990-91 which was filed on January 28, 1999, under the 'Kar Vivad … quick and voluntary settlement of tax dues which were locked in litigation. The petitioner filed a declaration under Section 89 of the Finance (No. 2) Act of 1998. In this declaration the petitioner worked out the disputed tax

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

on the date of the declaration, i.e., 31-12-1998.2. The petitioner's case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the petitioner, which is a Hindu undivided family,

Narula Traders Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88 and 89; Income Tax Act, 1961 - Sections 154, 155, 220(2) and 234C

Reported in : (2003)184CTR(P& H)57; [2003]262ITR78(P& H)

of Income-tax, Patiala (respondent No. 1), treating the declaration filed by the petitioner under Section 89 of the Finance (No. 2) Act, 1998, as non est. The other prayer made in the petition is for issuance of a direction to allow

Thomas Vs. Assistant Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 264; ;Finance (No. 2) Act, 1998 - Sections 85 and 89

Reported in : 2005(4)KLT443

petitioner had filed a declaration seeking the benefit of the Scheme as provided under Section 89 of the Finance (No. 2) Act 1998. However, the designated authority, the Commissioner of Income-tax took the view that the declaration submitted by the petitioner

Wilson Diesels (P) Ltd. Through Its Partner Sri Pramod Kumar Agarwal V ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35C(2); Central Excise Rules, 1944 - Rules 9(2), 52A, 173Q, 173Q(2), 209A, 226 and 1226; Finance (No. 2) Act, 1998 - Sections 88, 89, 90(1), 92 and 97(1); Kar Vivad Samadhan Scheme Rules, 1998; ; Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Excise Law; Direct Tax Law

Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)

enacted Kar Vivad Samadhan Scheme, 1998 and accordingly a declaration was filed by M/S India Casting Company under Section 89 of the Finance Act (No. 2), 1998 with the Commissioner, Central Excise. Kanpur, the designated authority. The designated … under Section 90{1} of the said Act was issued on 10th February, 1999, under Section 88(f) of the Finance (No. 2) Act, 1998. Designated authority determined the duty payable to Rs 2,32,135/- and the penalty of Rs. 2,00,000/- was waived. The

Shatrushailya Digvijaysingh Jadeja Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86, 87, 88, 89, 90, 93, 95 and 98; Income-tax Act, 1961 - Sections 140A and 264; Wealth-tax Act, 1957

Reported in : [2003]259ITR149(Guj)

India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in Sections 86 to 98 of the said Act. The scheme came into force from September … relevant years were pending on the date when the declarations were filed within the time limit prescribed by Section 89. Hence, the petitioner was entitled to get benefit of the KVSS. Strong reliance has been placed on the