IVORY MART Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has preferred this writ petition against the order dt. 24th Aug., 2000, passed by CIT by which a certificate in Form 3 of Kar Vivad Samadhan Scheme (in short 'KVSS'), 1998, for the asst. yrs. 1989 90 and 1990 91 was rejected.

(2.) BRIEF facts which are necessary to dispose of the writ petition are recapitulated as under :

(3.) A short controversy which arises for the consideration of this Court is whether the petitioner has made any false declaration in the declaration under S. 89 of the Finance (No. 2) Act, 1998, in respect of KVSS, 1998 ?