Bhagwati Prasad, J. - (1.) COUNSEL for the respondent states that the question which is sought to be raised by the Department in this reference has become redundant, because the dispute involved in the reference has already been settled under the Kar Vivad Samadhan Scheme, 1998, and an order to this effect has been passed on 4th January, 1999. A photocopy of this order has been placed on record.
(2.) IN view of the statement of the learned Counsel for the respondent the counsel for the Department does not dispute the proposition. The Tax Reference has, therefore, become infructuous. It is dismissed. ;