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2002 (9) TMI 72 - HC - Income TaxIn this petition under article 226 of the Constitution, the petitioner has prayed for a writ, direction or order of this court quashing and setting aside the orders dated February 9, 1999, passed by the respondent-Commissioner of Income-tax, Rajkot, rejecting the petitioner's declarations under the Kar Vivad Samadhan Scheme for the assessment years 1984-85 to 1991-92 and the petitioner has also prayed for a writ to direct the respondent to accept the petitioner's declarations under the said Scheme and to pass necessary orders under the said Scheme as required by law. - We accordingly hold that the petitioner is entitled to a writ of mandamus directing the respondent-designated authority to accept the petitioner's declarations under the Kar Vivad Samadhan Scheme which declarations were in respect of the "tax arrears", under the Income-tax Act and the Wealth-tax Act determined prior to March 31, 1998, and in respect of which the petitioner's revision applications were pending as on the date of the declarations made before January 31, 1999, which was the extended time limit for making declarations under section 88 of the aforesaid Act.
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