SUSHILA RANI vs COMMNR. OF INCOME TAX, NEW DELHI

The Supreme Court ruled that under Section 90 of the Kar Vivad Samadhan Scheme, 1998, the appellant, as the widow of the original assessee, was entitled to a refund of excess tax paid after the Department issued a statutory certificate confirming the settlement of tax arrears. The Court emphasized the mandatory nature of Section 245 of the Income Tax Act, 1961, which requires prior notice before adjustments can be made against the assessee. The Court held that the appellant's compliance with the KVSS provisions entitled her to a refund, thus allowing her appeal.