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Judgment
The issue, being raised is on the applicability of the Kar Vivad Samadhan Scheme, 1998. Between the petitioner Yugal Kishore and a firm named Bharat Enterprises, the Income Tax Department did not accept the two as different entities. In effect, even the petitioner accepts that the department declared the firm Bharat Enterprises as bogus. All this happened during the course of assessment proceedings between one or the other whether Yugal Kishore or Bharat Enterprises.
A constituent of the petitioner has been to the High Court earlier in a case numbered Tax Case No. 25 (Pat.) of 1998, (Bharat Enterprises v. CIT). Today, Yugal Kishore files the present writ petition.
The Kar Vivad Samadhan Scheme, 1998 is basically an amnesty. If an assessee applies under it within the stipulated time, the benefits of the scheme are available.
Today, the court made two inquiries that if between the assessee, i.e., the petitioner and earlier Bharat Enterprises had filed a matter before the High Court u/s 256, what order was passed in the case ? The answer of the learned counsel was that he has not been posted with this material by his client. The next question was on the assessment order as was passed on whoever was an assessee before the Income Tax Department? The answer was, that the counsel does not have the assessment order.
In these circumstances, it will not be appropriate for the High Court to issue any writ on the present petition. At every given time, whether it is the petitioner Yugal Kishore or Bharat Enterprises, they were sufficiently posted with materials relating to their assessment and consequential proceedings wherever they may be, but this information has not been placed.
With these circumstances, the court is of the view that it is not prepared to lend its writ jurisdiction to the petitioner Yugal Kishore who comes now by this petition or Bharat Enterprises who had come earlier in another case.
In the circumstances, the court has decided nothing on merits on any exercise which the petitioner claims to have voluntered under the Kar Vivad Samadhan Scheme.