Law:

Section:

Section 88 of the Finance (No. 2) Act, 1998 - Kar Vivad Samadhan Scheme - Assessment year 1992-93 - Assessee-firm filed its return and was assessed to tax - A demand notice was issued - Assessee sent a declaration to designated authority, i.e., Commissioner under Kar Vivad Samadhan Scheme, under certificate of posting dated 22-1-1999 - However, assessee's application was rejected as same was received after last date, i.e., 31-1-1999 - Order of attachment of assessee's property was passed - Whether a person has to make declaration by prescribed date and if declaration is sent by post, then it is for him to ensure that such declaration reaches designated authority by that date - Held, yes - Whether merely posting of a letter by an assessee does not amount to making a declaration to designated authority and, therefore, declaration that reaches after prescribed date is not maintainable - Held, yes FACTS The assessee-firm filed its return showing taxable income. However, the Assessing Officer assessed the assessee's income at a higher value. The assessee's appeal was allowed by the Commissioner and the matter was remanded back to the Assessing Officer and a fresh order was passed. A demand notice was issued to the assessee. Against that order, the assessee filed an appeal before the Commissioner (Appeals) which was rejected. Thereafter, it filed further appeal before the Tribunal. The assessee sent a declaration under the Kar Vivad Samadhan Scheme, issued by the Central Government, to the designated authority, i.e.,the Commissioner, under the certificate of posting dated 22-1-1999. The assessee received the order stating that its application under aforesaid scheme had been rejected as the same was received in the office of the Commissioner on 5-2-1999, i.e., after the last date of receiving application, namely, 31-1-1999. Thereafter, the TRO passed an order for attaching the assessee's factory. On writ : HELD The declaration under section 88 was to be made to the designated authority on or before 31-12-1998, which date was extended to 31-1-1999. It was for the assessee to have ensured that the declaration reached the respondent by 31-1-1999. Section 88 itself shows…

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