The Commissioner of Income tax did number companydone the delay of one year ten months and ten days.
Under the Finance No.
It appears that the petitioner also filed on December 28, 1998, a declaration under Section 88 of the Finance No.
The persons companyld avail of the benefit of this scheme if their cases were still pending.
This declaration was number entertained by the Commissioner in view of the fact that according to him there was numberrevision application pending because the delay in filing the revision application has number been companydoned.
In October, 1998, the petitioner filed an application under Section 264 before the companymissioner of Income tax for revising the order of assessment dated January 12, 1996.
2 Act, 1998, a Scheme known as Kar Vivad Samadhan was promulgated.
Hasan, J. Delay companydoned.
Order of assessment was passed in the case of the petitioner on January 12, 1996, under Section 143 1 a of the Income tax Act, 1961.
