SARSWATI STORES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN both the applications the petitioners have challenged the orders rejecting their declaration under the Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as "the Scheme"), and as such they have been heard together and are being disposed of by this common order.

(2.) IN C.W.J.C. No. 3317 of 1999(R), the petitioner has challenged the order dated 25-2-1999, passed by the Commissioner of INcome Tax, Ranchi, Camp-Jamshedpur (respondent No. 1), rejecting the declaration under the scheme on the ground that the petition filed before the INcome Tax Appellate Tribunal under section 254(2) of the INcome Tax Act, 1961 (hereinafter referred to as "the Act"), cannot be considered as a pendency of appeal in terms of clause 95(i)(c) of the scheme.