https://www.taxtmi.com/caselaws?id=9426 The Court upheld the rejection of the petitioner's declaration under the Kar Vivad Samadhan Scheme, emphasizing the necessity of a pending revision petition at the time of filing the declaration. The Court interpreted the relevant statutory provisions and precedent, concluding that the mere filing of a revision petition, without its admission or condonation of delay, did not meet the scheme's requirements. Despite acknowledging the petitioner's arguments, the Court dismissed the petition, affirming the rejection of the declaration as consistent with the law. en-us Fri, 06 May 2005 00:00:00 +0530 Mon, 22 Jun 2009 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9426 The Court upheld the rejection of the petitioner's declaration under the Kar Vivad Samadhan Scheme, emphasizing the necessity of a pending revision petition at the time of filing the declaration. The Court interpreted the relevant statutory provisions and precedent, concluding that the mere filing of a revision petition, without its admission or condonation of delay, did not meet the scheme's requirements. Despite acknowledging the petitioner's arguments, the Court dismissed the petition, affirming the rejection of the declaration as consistent with the law. Case-Laws Income Tax Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9426