https://www.taxtmi.com/caselaws?id=117140 Income already disclosed and settled under the Kar Vivad Samadhan Scheme, 1998 was treated as having been paid through the scheme certificate under section 91 of the Finance (No. 2) Act, 1998. Because that material fact had not been placed before the Tribunal earlier, the continuing addition on the same amount amounted to a mistake of fact apparent from the record. The earlier order was recalled and the matter restored so effect could be given to the income covered by the scheme, with the miscellaneous petition allowed in substance in favour of the assessee. en-us Wed, 15 Jan 2003 00:00:00 +0530 Wed, 20 Jun 2012 15:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117140 Income already disclosed and settled under the Kar Vivad Samadhan Scheme, 1998 was treated as having been paid through the scheme certificate under section 91 of the Finance (No. 2) Act, 1998. Because that material fact had not been placed before the Tribunal earlier, the continuing addition on the same amount amounted to a mistake of fact apparent from the record. The earlier order was recalled and the matter restored so effect could be given to the income covered by the scheme, with the miscellaneous petition allowed in substance in favour of the assessee. Case-Laws Income Tax Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117140