GUPTA GRAIN STORES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed the present writ application for a direction to refund the amount of tax paid for settlement of tax in arrear under the provisions of Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'the Scheme').

(2.) THE facts, which are not in dispute, are that in terms of the aforesaid scheme, the petitioner made a declaration, on the basis of which a certificate was granted under the said scheme to the petitioner. Later on, it was found that the certificate was obtained by making false statement and, accordingly, certificate granted was cancelled and the pending proceeding was revised in terms of proviso (1) to section 90 of the Scheme.