https://www.taxtmi.com/caselaws?id=11149 Section 95(i)(c) of the Kar Vivad Samadhan Scheme, 1998 was construed to require that an appeal or reference be both admitted and pending on the relevant date; the mere existence of an appeal was insufficient. Because the assessee failed to show that its appeal had ever been admitted, the statutory exclusion applied and the declaration was not maintainable. The interpretation was upheld and the intra-court appeal failed. en-us Tue, 07 Jan 2003 00:00:00 +0530 Fri, 31 Jul 2009 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11149 Section 95(i)(c) of the Kar Vivad Samadhan Scheme, 1998 was construed to require that an appeal or reference be both admitted and pending on the relevant date; the mere existence of an appeal was insufficient. Because the assessee failed to show that its appeal had ever been admitted, the statutory exclusion applied and the declaration was not maintainable. The interpretation was upheld and the intra-court appeal failed. Case-Laws Income Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11149