2003 (1) TMI 17 - HC - Income Tax

Benefit of the Kar Vivad Samadhan Scheme, 1998 pendency of appeal - interpretation of section 95(i) of the Kar Vivad Samadhan Scheme, 1998 - 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 or writ petition is admitted and pending before any appellate authority. The word admitted is of utmost importance. The same cannot be ignored or given a go-by. The appellant has failed to prove it to our satisfaction that at any point of time, its appeal stood admitted also. Hence when the appeal is pending but not admitted, benefit cannot be granted under the Scheme

Summary

The High Court of Madhya Pradesh dismissed an intra court appeal regarding the interpretation of section 95(i) of the Kar Vivad Samadhan Scheme, 1998. The appellant's declaration was not eligible for relief as their appeal was not admitted. The court upheld the decision, emphasizing the importance of the word "admitted" in the Scheme. The appeal was dismissed as it lacked merit or substance.