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2003 (7) TMI 23 - HC - Income TaxWhether declaration filed by the respondent can be one which could be considered in terms of the Kar Vivad Samadhan Scheme, 1998. It is contended by the Revenue that, to consider a declaration applying the Scheme, there shall be some proceedings pending before the concerned authority, and such proceedings shall be in terms of the law providing for such proceedings - revision under section 264 of the Income-tax Act has been pending on the date of filing declaration – Thus, it cannot be said that the provisions of this scheme do not apply to the case of the respondent – Held that revision can be considered as a revision petition pending to attract the application of the KVSS, 1998, in terms of section 95(i)(c) thereof.
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