https://www.taxtmi.com/caselaws?id=46188 Under the Kar Vivad Samadhan Scheme, 1998, once the designated authority determined the amount payable on a declaration and passed the payment order, the deeming provision in Section 90(4) operated to treat any pending appeal, reference or reply relating to the same tax arrear as withdrawn. That statutory withdrawal extinguished the declarant's earlier remedy, so a revision application already pending before the Government of India could not continue. The revision was therefore rightly treated as withdrawn, and the challenge to its dismissal failed. en-us Tue, 15 Jan 2002 00:00:00 +0530 Wed, 25 Jun 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46188 Under the Kar Vivad Samadhan Scheme, 1998, once the designated authority determined the amount payable on a declaration and passed the payment order, the deeming provision in Section 90(4) operated to treat any pending appeal, reference or reply relating to the same tax arrear as withdrawn. That statutory withdrawal extinguished the declarant's earlier remedy, so a revision application already pending before the Government of India could not continue. The revision was therefore rightly treated as withdrawn, and the challenge to its dismissal failed. Case-Laws Customs Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46188