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2002 (7) TMI 71 - HC - Income TaxSettlement Of Cases - The petitioners in these petitions under article 226 of the Constitution of India, have challenged the orders dated February 25, 1999 and February 23, 1999, respectively, passed by the designated authority rejecting the petitioners' declaration filed under section 89 of the Finance (No. 2) Act, 1998. The said declaration was filed by the petitioners under the Kar Vivad Samadhan Scheme, 1998 - It is true that the designated authority cannot consider the merits of that appeal, but it is equally true that only for the purposes of availing of the benefit under the KVS Scheme, frivolous appeal/revision was filed though there was no occasion to file such appeal/revision. In this view of the matter, the designated authority is certainly justified in rejecting the impugned declaration. - it is not necessary for us to go into the other aspects of the matter. We, therefore, confirm the orders passed by the designated authority, rejecting the declaration filed by the petitioners of both the cases.
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