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    <title>2008 (3) TMI 337 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The High Court allowed the appeals against the non-suiting for a prayer under the Kar Vivad Samadhan Scheme. The Court emphasized that an appeal need only be pending, even if irregular or incomplete, for the scheme to apply. It clarified that the Scheme is a recovery scheme and a complete code, distinct from other provisions under the IT Act. The Court highlighted the importance of Section 95(i)(c) in resolving pending litigations comprehensively. The High Court set aside the previous order and allowed the appeals, ensuring consistency in the interpretation and application of the relevant laws and schemes.</description>
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    <pubDate>Mon, 03 Mar 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48221</link>
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