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2005 (5) TMI 17 - KERALA HIGH COURTWhether the rejection of the declaration filed by the petitioner under the provisions of the Kar Vivad Samadhan Scheme is legally valid and sustainable? - Consequent on a search made at the residence of the petitioner, an order of block assessment was passed by the Assistant Commissioner of Income-tax for the period from April 1, 1986 to October 15, 1996. The above order of assessment was passed on October 29, 1997. It is the admitted position that the petitioner filed a revision petition against the above order on January 29, 1999 along with a petition to condone the delay in filing the revision petition. According to the petitioner, he could not file a revision petition within time since he had undergone a surgery for retinal detachment. Shortly after filing the revision petition, the petitioner had filed a declaration seeking the benefit of the scheme - However, the designated authority, the Commissioner of Income-tax took the view that the declaration submitted by the petitioner under the scheme was not maintainable since "no valid proceedings" were pending before the revisional authority – held that original petition is liable to be dismissed
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