2008 (12) TMI 85

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....iri Jagan J. - The issue involved in this original petition relates to the eligibility of the petitioner for applying for the benefits under the Kar Vivad Samadhan Scheme, 1998, introduced by the Finance (No.2) Act, 1998. This scheme has been introduced for settlement of pending income- tax cases. For becoming eligible for applying under the Scheme, the issue in respect of which the benefit is cla....

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.... petitioner sought benefit in respect of two issues. In respect of one issue, the petitioner was given the benefit. But, by exhibit P12 order, the Revenue rejected the claim under the Scheme in respect of other issue on the ground that that issue was not pending on the relevant date. 2. According to the petitioner, exhibit P12 order to that extent is unsustainable in so far as the order refusin....

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....94 and1994-95." 3. The learned standing counsel for the Revenue opposes the contentions of the petitioner. According to him, the reference applications were heard and the question of law in respect of the issue in question was refused to be referred by the Tribunal to the High Court even before the date of application. Out of the five questions included in the reference applications, only one q....

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.....1.1999, if the issue in respect of which the petitioner is claiming benefit of the Scheme was not pending consideration by any forum, then the petitioner is not entitled to the benefit of the Scheme. The contention of the petitioner is that the issue was pending since the refusal by the Tribunal to refer the question of law in respect of that issue was made known to the petitioner only on 13.2.19....