- (1.) Delay condoned.
(2.) Order of assessment was passed in the case of the petitioner on 12-1-1996 under Section 143 (l) (a) of the Income Tax Act, 1961.
(3.) Under the Finance Act, 1998 a scheme known as Kar Vivad Samadhan was promulgated. Persons could avail of the benefit of this Scheme if their cases were still pending.;