BINDU PRASAD SONI Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Government of India introduced a scheme by the name of Kar Vivad Samadhan Scheme, 1998, under Chapter IV of the Finance (No. 2) Act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on March 31, 1998, both in various direct tax enactments as well as indirect taxes enactment by offering waiver of a part of the arrear taxes and interest and providing immunity against institution of prosecution and imposition of penalty. THE assessee on his part was required to withdraw the appeals pending before the various appellate authorities and courts. THE scheme came into force on September 1, 1998, and ended on January 31, 1999.

(2.) THE petitioner is a goldsmith by profession. He derives income mainly from manufacturing gold ornaments on job basis. THE house and business premises of the petitioner were searched on November 18, 1988. He filed the return in response to notice under Section 148 on January 23, 1992, on a total income of Rs. 14,863. THE Assessing Officer assessed the income of the petitioner for Rs. 5,32,163. THE Commissioner of Income-tax (Appeals) reduced the amount to Rs. 7,000. On further appeal before the Income-tax Appellate Tribunal, relief of Rs. 2,46,650 was granted. THEre has been some dispute with respect to the assessment year 1989-90. THE Tax Recovery Officer of the Income-tax Department by order dated February 13, 1997, made an order of attachment of the residential house of the petitioner. At one stage the petitioner desired to settle the entire dispute with the Income-tax Department, but, later on he challenged the order of the Income-tax Appellate Tribunal by way of writ petition under Articles 226 and 227 of the Constitution of India before this court. THE instant writ petition was admitted on January 21, 1999. After the admission of the writ petition and before the last date for filing the declaration under the Kar Vivad Samadhan Scheme, i.e., January 31, 1999, the petitioner filed a declaration under the Kar Vivad Samadhan Scheme for the assessment years 1985-86 and 1989-90 on January 29, 1999.

(3.) IT appears that the respondent raised some controversy with respect to the admission of the writ petition and a prayer was made to recall the order of admission. This aspect has been dealt with by this court by a detailed order dated February 25, 1999. We consider it appropriate to extract the said order :