- (1.) The petitioner seeks issuance of a writ in the nature of certiorari for quashing order dated 27.1.1999 (Annexure P-2) whereby case of the petitioner-assessee under the Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as the Scheme), had been rejected by the respondents.
(2.) The matter pertains to the assessment year 1994-95. A search and seizure operation was carried out by the revenue on 25.8.1993 wherein the petitioner had disclosed a sum of Rs.6.00 lacs in the current year as income of unaccounted stock lying at his brick-kiln. Subsequent to the date of search, scrutiny assessment in case of the petitioner for assessment years 1992-93 and 1993-94 was completed. While framing assessment under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) for the assessment year 1994-95, on 19.3.1997 an amount of Rs.6.00 lacs was added to the income of the petitioner. In appeal preferred by the petitioner, Commissioner of Income Tax (Appeals) on 26.9.1997 set aside the assessment order and remitted the matter to the Assessing Officer for fresh adjudication. Dissatisfied with this order, the petitioner preferred an appeal before the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar which was pending till filing of this petition.
(3.) Short question posed for an answer is as to whether the petitioner is covered under the Scheme and if yes, whether the impugned order (Annexure P-2) is unsustainable;