Submitting a valid reference application u/s 256 fulfills conditions for KVSS declaration acceptance, says High Court.

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....If the taxpayer has filed within the statutory time a legally valid reference application under Section 256(1) or 256(2)" of the IT Act (corresponding to Section 35G of the CE Act) 1944 "the condition of pendency of reference could be said to have been satisfied - Sufficient for accepting the declaration filed under the KVSS - HC....