2002 (4) TMI 50

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....dian Handicrafts Emporium and Minor Art Gallery filed a joint writ petition, i.e., C.W. No. 1991 of 1992, before this court with the prayer that Explanation (aa) to section 80HHC as introduced by section 28(e)(i) of, the Finance (No. 2) Act, 1991, be declared unconstitutional, invalid and non est. The petitioners also filed an application under section 151 of the Civil Procedure Code, 1908, along with the writ petition for interim relief. In that application, the petitioners prayed that the respondents be restrained from reopening the petitioners' assessments for the periods 1986-87, 1987-88, 1988-89, 1989-90 and 1990-91. During the pendency of that writ petition, the respondents introduced the Kar Vivad Samadhan Scheme, 1998. This schem....

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.... writ petition number                  May 25, 1992 in the Delhi High Court (ii) Date of filing                   (iii) Authority of court. ---------------------------------------------------------------------- Against that column, the petitioner mentioned C.W. No. 1991 of 1992 and date of filing as May 25, 1992, in the Delhi High Court. It may be pertinent to point out that in a recent judgment titled Smt. Sushila Rani v. CIT [2002] 253 ITR 775, their Lordships of the Supreme Court have mentioned as under: "A certificate issued under section 90(1) of....