EPARI AMARAVATI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE Commissioner of Income-tax on the basis of a declaration made by the petitioner under Section 80 of the Finance (No. 2) Act, 1998, has determined a sum of Rs. 75,000 under Section 90(1) of the aforesaid Act towards the full and final settlement of her tax arrear covered by the said declaration under the Kar Vivad Samadhan Scheme, 1998. THE determination as made by the Commissioner is as follows :