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2014 (3) TMI 621 - ANDHRA PRADESH HIGH COURTRejection of declarations filed under Kar Vivad Samadhan Scheme, 1998 (KVSS) – Held that:- It cannot be said that there was no appeal pending before the Department inasmuch as there is no categorical denial of the fact that the petitioner filed the appeal before the Department though the same has been addressed to the Deputy Commissioner of Income Tax (Appeals-II) - The petitioner having never been informed of its appeal not being accepted on the technical ground that the same was addressed to the Deputy Commissioner of Income-tax (Appeals-II), it is not open for the Department to turn round and say that the appeal was not filed before the competent authority – thus, there was no lapse on the part of the petitioner in filing the declaration and the authorities ought to have considered the declaration filed by the petitioner – the order is set aside and the revenue is directed to process the declaration filed by the assessee – Decided in favour of Assessee.
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