https://www.taxtmi.com/caselaws?id=48221 For the Kar Vivad Samadhan Scheme, 1998, pendency is determined by whether a proceeding or appeal was in substance instituted and awaiting adjudication, not by technical perfection in presentation. An imperfectly filed writ petition or appeal does not cease to be pending merely because it was returned for compliance, incomplete, irregular, or later found incompetent, so long as it had been brought before the court within the relevant period. Applying this principle, the writ petition was treated as pending on the cutoff date, making the assessee eligible for relief under the scheme. The denial of relief was therefore unsustainable, and the appeals succeeded. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48221 For the Kar Vivad Samadhan Scheme, 1998, pendency is determined by whether a proceeding or appeal was in substance instituted and awaiting adjudication, not by technical perfection in presentation. An imperfectly filed writ petition or appeal does not cease to be pending merely because it was returned for compliance, incomplete, irregular, or later found incompetent, so long as it had been brought before the court within the relevant period. Applying this principle, the writ petition was treated as pending on the cutoff date, making the assessee eligible for relief under the scheme. The denial of relief was therefore unsustainable, and the appeals succeeded. Case-Laws Customs Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48221