High Court dismissed the assessee’s writ petition, against the demand raised by the Revenue. On a petition for special leave to appeal to the Supreme Court claiming that the assessee had taken the benefit of the Kar Vivad Samadhan Scheme, 1998 which was accepted by the Department and a “no dues” certificate was issued for the relevant period, but that nevertheless the Department sought to reopen the same issues, and that therefore he had filed the writ petition. High Court dismissed the petition. The Court held that no reply or counter affidavit was filed in the writ petition. The order barely contained any reason much less the facts or advertence to the contentions of the parties. The order was accordingly set aside. The High Court shall proceed to hear and dispose of the writ petitions on the merits expeditiously.
R. P. Gupta v. CIT (2023)453 ITR 739 (SC) Editorial: Order in R. P. Gupta v. CIT (All)(HC) (WT No. 888 of 2018, WT No.889 of 2018 dt. 25 -7 2018) set aside.
S. 88 : Settlement of tax payable – Notice of demand – Petition against notice of demand -No due certificate was issued – Summary dismissal -No dues – Certificate under Kar Vivad Samadhan Scheme – Order of High Court not stating facts or adverting to contentions of parties -Order set aside. [S. 92, ITACT, S. 156, Art. 136, Art, 226]