https://www.taxtmi.com/caselaws?id=160762 An appeal filed before the 31 March 2001 cut-off was treated as pending for settlement-scheme purposes because the scheme required that the assessment order be passed by that date and the appeal be pending on that date. The court found the appeal had been filed within time, and mere non-numbering or later admission did not defeat eligibility where there was no material showing return of the appeal for defects or delay attributable to the assessee. The assessee was therefore entitled to the scheme benefit, and rejection of the application was set aside. en-us Thu, 21 Feb 2002 00:00:00 +0530 Tue, 24 Dec 2013 14:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160762 An appeal filed before the 31 March 2001 cut-off was treated as pending for settlement-scheme purposes because the scheme required that the assessment order be passed by that date and the appeal be pending on that date. The court found the appeal had been filed within time, and mere non-numbering or later admission did not defeat eligibility where there was no material showing return of the appeal for defects or delay attributable to the assessee. The assessee was therefore entitled to the scheme benefit, and rejection of the application was set aside. Case-Laws VAT and Sales Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160762