Shatrusailya Digvijaysingh Jadeja vs Commissioner Of Income Tax

Whether interest can be charged under the Kar Vivad Samadhan Scheme, 1998 when the designated authority wrongly rejected the assessee's declarations under section 88, preventing determination of the payable amount under section 90 until judicial intervention --- Held: No, as liability to pay arises only after determination under section 90, and the assessee cannot be faulted for the authority's error.