https://www.taxtmi.com/caselaws?id=32834 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on the disputed issue being pending in appeal, revision, reference or other proceedings on the date of application. The petitioner's own pleadings showed that the draft statement had already been served and the reference application had been dismissed before the settlement application was filed. As the draft statement only reflected the question earlier selected for reference and did not keep the disputed issue pending, no proceeding concerning that issue remained alive on the relevant date. The petitioner was therefore not entitled to seek settlement for that issue, and the rejection of the claim was ? en-us Fri, 12 Dec 2008 00:00:00 +0530 Fri, 16 Sep 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32834 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on the disputed issue being pending in appeal, revision, reference or other proceedings on the date of application. The petitioner's own pleadings showed that the draft statement had already been served and the reference application had been dismissed before the settlement application was filed. As the draft statement only reflected the question earlier selected for reference and did not keep the disputed issue pending, no proceeding concerning that issue remained alive on the relevant date. The petitioner was therefore not entitled to seek settlement for that issue, and the rejection of the claim was ? Case-Laws Income Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32834