2001 (2) TMI 86

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.... 1961 (for short "the Act of 1961"), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following questions of law said to be arising out of its order dated January 17, 1995, passed in I.T.A. No. 89/JP of 1995 because an application under section 256(1) has been rejected by the Tribunal on January 22, 1996, by holding that no question of law aris....

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....y and interest on making the requisite payment under that Scheme as determined by the designated authority under the Scheme and on obtaining the certificate thereunder. On such payment the pending proceedings in respect of demands covered by such Kar Vivad Samadhan Scheme shall stand abated. Learned counsel further submits that the respondent-assessee has availed of the benefit of the Kar Vivad S....