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2004 (11) TMI 41 - ALLAHABAD HIGH COURTApplication for settlement of tax payable under Kar Vivad Samadhan Scheme - petitioner seeks a writ, order or direction Commissioner to entertain the application under the Kar Vivad Samadhan Scheme, 1998, filed on December 22, 1998, for the assessment year 1993-94 and issue necessary order under the aforesaid scheme and other consequential reliefs. – Held that once the delay has been condoned by the Tribunal, the appeal would be said to be pending before the Tribunal on the date when a declaration was filed and, therefore, the Commissioner of Income-tax, Allahabad, was not justified in rejecting the declaration on this ground. - writ petition succeeds and is allowed.
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