https://www.taxtmi.com/caselaws?id=77860 A revision filed beyond limitation, together with a pending application for condonation of delay, was treated as a pending proceeding for settlement under the Kar Vivad Samadhan Scheme, 1998. The designated authority could not decide whether the revision was time-barred or whether delay should be condoned, because that question belonged to the revisional authority. On that basis, the disputed assessment liability fell within the Scheme's settlement mechanism, and the declaration was required to be accepted for the tax dispute. en-us Tue, 01 Jul 2008 00:00:00 +0530 Sat, 16 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77860 A revision filed beyond limitation, together with a pending application for condonation of delay, was treated as a pending proceeding for settlement under the Kar Vivad Samadhan Scheme, 1998. The designated authority could not decide whether the revision was time-barred or whether delay should be condoned, because that question belonged to the revisional authority. On that basis, the disputed assessment liability fell within the Scheme's settlement mechanism, and the declaration was required to be accepted for the tax dispute. Case-Laws Income Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77860