AMARLAL KIRANA STORES Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) IN this intra court appeal, the question is with regard to an interpretation of Section 95 (i) of the Kar Vivad Samadhan Scheme, 1998 (hereinafter shall be referred to as the "scheme of 1998" ). For ready reference Section 95 (i) of the said Scheme is reproduced hereinbelow :

(2.) THE appellant's declaration filed under the Scheme of 1998 has been filed by the Department with the following order :

(3.) THIS order came to be passed by the Commissioner of Income-tax on December 7, 2001. This was a subject matter of challenge before the learned single judge (see Shree Amarlal Kirana Stores v. CIT [2003] 259 ITR 572 ). The learned single judge has examined the question at great length and has found that 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. The Legislature has used the word "admitted" with some purpose. The word "admitted" cannot be employed for being used only for the High Court and the Supreme Court. It applies to the appellate authority also with full force.