https://www.taxtmi.com/caselaws?id=250436 For the Kar Vivad Samadhan Scheme, 1998, an appeal filed before the appellate forum could not be treated as non-pending merely because its limitation was later questioned or condonation of delay was involved. The Court applied the principle that pendency is for the appellate forum to decide, and the mere possibility that an appeal may ultimately be found time-barred does not mean no appeal was admitted and pending on the date of declaration. The rejection of the declarations was therefore unsustainable, and the impugned orders were quashed with a direction to accept the declarations. en-us Wed, 09 Jul 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250436 For the Kar Vivad Samadhan Scheme, 1998, an appeal filed before the appellate forum could not be treated as non-pending merely because its limitation was later questioned or condonation of delay was involved. The Court applied the principle that pendency is for the appellate forum to decide, and the mere possibility that an appeal may ultimately be found time-barred does not mean no appeal was admitted and pending on the date of declaration. The rejection of the declarations was therefore unsustainable, and the impugned orders were quashed with a direction to accept the declarations. Case-Laws Income Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250436