https://www.taxtmi.com/caselaws?id=15714 A time-barred revision is not a pending proceeding for the purpose of a statutory settlement scheme unless it is accompanied by a request for condonation of delay and thereby validly placed before the authority for consideration. Mere filing of a belated revision does not create legal pendency, and where no application explaining the delay is made, the proceeding cannot be treated as pending in law. The declaration under the scheme was therefore not maintainable. en-us Wed, 23 Jun 1999 00:00:00 +0530 Thu, 27 Aug 2009 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15714 A time-barred revision is not a pending proceeding for the purpose of a statutory settlement scheme unless it is accompanied by a request for condonation of delay and thereby validly placed before the authority for consideration. Mere filing of a belated revision does not create legal pendency, and where no application explaining the delay is made, the proceeding cannot be treated as pending in law. The declaration under the scheme was therefore not maintainable. Case-Laws Income Tax Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15714