2001 (3) TMI 987

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....d. 2.. The assessee has made an application under the New Incentive Scheme, 1989 for sanctioning the eligibility for availing the benefit of the scheme. The District Level Screening Committee has rejected the application of the petitioner as belated one. The Tax Board vide its order under appeal has found that under the Incentive Scheme, 1989 specific power has been conferred on the District Leve....