https://www.taxtmi.com/caselaws?id=45342 An appeal that was lodged and numbered before the declaration date under the Kar Vivad Samadhan Scheme, 1998 was treated as pending for scheme eligibility, even though it was later dismissed as time-barred. The decisive factor was whether an appeal, reference or writ petition was admitted and pending on the date of declaration, not its eventual fate. The revenue's view that prior condonation of delay was necessary before pendency could be recognised was not accepted. On that construction, pendency arose once the appeal was presented and taken on file, and rejection under the Scheme was unsustainable. en-us Wed, 31 Mar 1999 00:00:00 +0530 Sat, 10 Jul 2010 09:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45342 An appeal that was lodged and numbered before the declaration date under the Kar Vivad Samadhan Scheme, 1998 was treated as pending for scheme eligibility, even though it was later dismissed as time-barred. The decisive factor was whether an appeal, reference or writ petition was admitted and pending on the date of declaration, not its eventual fate. The revenue's view that prior condonation of delay was necessary before pendency could be recognised was not accepted. On that construction, pendency arose once the appeal was presented and taken on file, and rejection under the Scheme was unsustainable. Case-Laws Customs Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45342