9911796707
TMI Blog1999 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... oner 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, 1999 also, no reasons were stated. The revision petition was di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "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 not be any difficulty in accepting the declaration submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 condonation of delay. Under the Income-tax Act time limit is pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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