JUDGMENT

Rajendra Babu, J.-Leave granted.

2. The appellant before us is the widow of the original assessee under the Income Tax Act, 1961 (hereinafter referred to as the Act ). For the assessment year 1988-89, an appeal was pending before the Commissioner of Income Tax (Appeals) while for assessment years 1989-90 and 1991-92, appeals were pending before the Income Tax Appellate Tribunal. On 23.1.1999, the appellant set out the details of the matters in dispute in the said appeals requesting the Department to indicate or compute the tax arrears as per the Kar Vivad Samadhan Scheme, 1998 (for short KVSS ) so that all disputes in relation to these three assessment years can be resolved. As there was no response from the Department till January 30, 1999, the appellant submitted three separate declarations under Sections 88 and 89 of the KVSS. The appellant had also pointed out the mandatory nature of Section 245 of the Act and the decision of the Allahabad High Court in the case of U.P. State Mineral Development Corporation Ltd. v. Additional CIT, which held that refunds adjusted without notice to assessee is not valid. In the declaration for the assessment year 1989-90, the attention