https://www.taxtmi.com/caselaws?id=15436 Under the Kar Vivad Samadhan Scheme, 1998, an assessee was not disqualified merely because a settlement application before the Settlement Commission had been admitted under section 245D(1). The statutory bar in section 95(i)(b) applied only where the Commission had already passed an order under section 245D(4) for the relevant assessment year. Pending settlement proceedings alone did not justify refusal to process a declaration under the Scheme. The designated authority was required to consider the declarations and determine the amount payable in accordance with law. en-us Wed, 24 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2016 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15436 Under the Kar Vivad Samadhan Scheme, 1998, an assessee was not disqualified merely because a settlement application before the Settlement Commission had been admitted under section 245D(1). The statutory bar in section 95(i)(b) applied only where the Commission had already passed an order under section 245D(4) for the relevant assessment year. Pending settlement proceedings alone did not justify refusal to process a declaration under the Scheme. The designated authority was required to consider the declarations and determine the amount payable in accordance with law. Case-Laws Income Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15436