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2002 (11) TMI 83 - HC - Income TaxKar Vivad Samadhan Scheme - The question that really falls for consideration in this petition is what is the true interpretation of section 95(i)(c) of the Scheme? In other words, the fate of the petition depends upon the true interpretation of section 95(i)(c) of the Scheme. - it is not in dispute that the appeal filed by the petitioner on December 26, 1998, before the Tribunal was not an "admitted" appeal as on December 31, 1998, i.e., the date on which the petitioner submitted the declaration but it was only an appeal pending hence, it was hit by section 95(i)(c) of the Scheme resulting in its rejection as not being in conformity with the requirement of the Scheme. In other words, the declaration did not satisfy the requirement of section 95(i)(c) ibid and the Scheme had no application to the declaration submitted by the petitioner.
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