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2002 (12) TMI 6 - SC - Income TaxAppellants' declarations which the appellants had filed under the "Kar Vivad Samadhan Scheme, 1998, was rejected - Since the appellant's case formally fulfilled the criteria for being considered under Chapter IV of the Finance (No. 2) Act, 1998 (, we set aside the order of the HC by which the declaration filed by the appellant under the Scheme was rejected - respondents are directed to consider the declaration filed by the appellant under section 88
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