SUNATA C PATEL Vs. M S THANVI

JUDGEMENT

(1.) The petitioner has filed this petition under Article-226 of the Constitution of India praying for quashing and setting aside the orders dated 25.2.1999 passed by the respondent at (Annexure-A) and to direct the respondent to accept the petitioner's declarations and to determine the amount payable by the petitioner in accordance with the provisions of Kar Vivad Samadhan Scheme (KVSS) and to grant Certificate in the prescribed form.

(2.) This petition was admitted by this Court on 7.4.1999.

(3.) It is the case of the petitioner that during the assessment years 1985-86 to 1991-92 the petitioner was a partner of the firm, viz. M/s.Shilp Construction Company. The petitioner had filed her return of income for the respective years declaring her share income from the firm on the basis of returns of income filed by the firm, and as per the allocation of her share of property, on the basis of returns of income of the firm. The firm approached the Settlement Commission for settlement of its taxes for the assessment years 1985-86 to 1991-92. The Settlement Commission passed the order on 28.11.1997 under Section 245(D) of the Income Tax Act, 1961 and computed the income of the firm and allocated the same in the hands of its partners. As a result the share income towards the petitioner from the firm was increased.