1999 (10) TMI 6

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....anuary 12, 1996, under section 143(1)(a) of the Income-tax Act, 1961. Under the Finance (No. 2) Act, 1998, a Scheme known as Kar Vivad Samadhan was promulgated. The persons could avail of the benefit of this scheme if their cases were still pending. In October, 1998, the petitioner filed an application under section 264 before the Commissioner of Income-tax for revising the order of assessme....