https://www.taxtmi.com/caselaws?id=114235 The Kar Vivad Samadhan Scheme and the Removal of Difficulties Order were construed together to determine that "pending adjudication" includes proceedings pending in appeal, because an appeal is a continuation of the original proceeding. On that reading, co-noticee partners who had been issued show cause notices in the same matter could claim the scheme's benefit even though the original adjudication had been completed. The resulting penalty under Rule 209A was therefore unsustainable, as a beneficial settlement in favour of the declarant extended to the other noticees. en-us Wed, 03 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114235 The Kar Vivad Samadhan Scheme and the Removal of Difficulties Order were construed together to determine that "pending adjudication" includes proceedings pending in appeal, because an appeal is a continuation of the original proceeding. On that reading, co-noticee partners who had been issued show cause notices in the same matter could claim the scheme's benefit even though the original adjudication had been completed. The resulting penalty under Rule 209A was therefore unsustainable, as a beneficial settlement in favour of the declarant extended to the other noticees. Case-Laws Indian Laws Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114235