1999 (6) TMI 17

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....ruary 17, 1999, has been assailed in this petition. The petitioner has submitted a revision for the year 1995-96 against the assessment order passed under section 143(3) dated March 31, 1997, on January 29, 1999. In that revision petition, neither the application for condonation of delay was filed nor any reasons were stated for late filing of the petition. In response to reply dated February 5, 1....

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....aw. Learned counsel for the petitioner submits that the word "pending" should be interpreted to mean undecided and a legal proceeding which is pending as soon as it commences and until it is concluded. The suit is stated to be pending until final judgment is rendered. Since the revision petition was pending on the date of declaration filed under the Kar Vivad Samadhan Scheme, 1998, there should....

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....nd he has also discretion not to condone the delay. If the delay is not condoned, still it will be an order against which an appeal would lie to the Tribunal. In the present matter, as observed above, the revision petition was filed belatedly. Even a belated revision filed may result in pendency of the revisional proceedings before the Commissioner, provided, it is supported by an application for ....