https://www.taxtmi.com/caselaws?id=12214 A declaration under the Kar Vivad Samadhan Scheme, 1998 was not maintainable unless, on the date of filing, the assessee had an appeal, reference or writ petition that was both pending and admitted for hearing. Mere filing of an appeal, or its physical pendency without admission, did not satisfy the statutory condition in section 95(i)(c). Later condonation of delay could not cure the defect because eligibility had to be tested on the declaration date. The rejection of the declaration was therefore upheld. en-us Wed, 13 Nov 2002 00:00:00 +0530 Fri, 19 Feb 2010 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12214 A declaration under the Kar Vivad Samadhan Scheme, 1998 was not maintainable unless, on the date of filing, the assessee had an appeal, reference or writ petition that was both pending and admitted for hearing. Mere filing of an appeal, or its physical pendency without admission, did not satisfy the statutory condition in section 95(i)(c). Later condonation of delay could not cure the defect because eligibility had to be tested on the declaration date. The rejection of the declaration was therefore upheld. Case-Laws Income Tax Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12214