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TMI Blog2013 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal ORDER The present appeal has been filed under Section 260A of the Income-tax Act, 1961, hereinafter referred to as "the Act", against the order dated 28th April, 2004 passed by the Income Tax Appellate Tribunal, Allahabad. By the said order the Tribunal has decided two appeals filed by the Revenue relating to Assessment Years 1980-81 and 1982-83. In the present appeal we are concerned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income at Rs.4,74,130/-. Feeling aggrieved the appellant preferred an appeal before the Commissioner of Income Tax (Appeals), Varanasi, who vide order dated 22nd March, 1994 had partly allowed the appeal. Feeling aggrieved the appellant preferred further appeal before the Tribunal. The Revenue also preferred an appeal before the Tribunal. We may mention here that the order dated 26th February, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. No.977(Alld)/94 came up for hearing subsequently on which date the appellant's counsel could not appear on account of some personal reasons. The Tribunal vide impugned order had allowed the appeal preferred by the Revenue and had remanded the matter to the Commissioner of Income Tax(Appeals) for deciding the same in the light of the observations contained in the order. We have heard Sri Rakes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of All India Federation of Tax Practitioners Vs. Union of India, 1999 UPTC 109, wherein it has been held that if a declaration has been made under KAR VIVAD SAMADHAN SCHEME, 1998 then the appeals preferred by the assessee as also the department in respect of the same assessment year cannot be proceeded with. The learned counsel appearing for the Department could not cite any decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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