2003 (1) TMI 17

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....d to an interpretation of section 95(i) of the Kar Vivad Samadhan Scheme, 1998 (hereinafter shall be referred to as the "Scheme of 1998"). For ready reference section 95(i) of the said Scheme is reproduced herein below: "95. Scheme not to apply in certain cases. - The provisions of this Scheme shall not apply (i) in respect of tax arrear under any direct tax enactment,- . . . (c) to a cas....

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....ngle judge. The learned single judge has examined the question at great length and has found that although at best the appeal of the appellant can be said to be pending, the same was not admitted and the words used in section 95(i)(c) of the Scheme of 1998 were utmost important which had used the words that the provisions of the Scheme of 1998 would not apply to a case where no appeal or reference....