9911796707
TMI Blog2014 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ust be pending before the Authorities or Tribunal, created under the Act, or High Court or Supreme Court - that condition stood fulfilled, on account of the pendency of the revision - the extension of benefit is independent of merits, or otherwise of the claims in the appeals, revision or other proceedings - once it emerges that an appeal, revision or other proceedings were pending by the time the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 1997-98, the Assessing Authority passed an order, dated 18.03.1998, taking the view that the sum covered by prima facie adjustment of ₹ 79,86,590/-, under Section 143(1)(a) of the Income Tax Act, 1961 (for short the Act), was not proper, and accordingly, made a demand of ₹ 47,10,108/-, as tax. Additional tax of ₹ 6,86,847/-, under Section 143(1)(a) of the Act and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the one, before whom the revision filed by the petitioner was pending. The 1st respondent passed an order, dated 01.02.1999, in the revision, rejecting the claim of the petitioner. Few days thereafter, i.e. on 26.02.1999, he rejected the application, filed under the Scheme. This writ petition is filed challenging the order, dated 26.02.1999. Heard Sri K.Raji Reddy, learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discloses that the extension of benefit thereunder is independent of merits, or otherwise of the claims in the appeals, revision or other proceedings. Further, once it emerges that an appeal, revision or other proceedings were pending by the time the application was filed, it hardly makes any difference, if such proceedings are terminated by the concerned authority, unmindful of the pendency of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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