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2008 (12) TMI 43 - HIGH COURT RAJASTHAN
CBEC letter dated 20/9/2004 communicating Amnesty Scheme - tax, interest etc. already paid, before expiry of the period provided in the Scheme i.e. 30.10.04 - so benefit of the scheme is available to the assessees, who were already registered though belatedly & had deposited the entire tax and interest, before the cut off date, prescribed in the Scheme i.e. 30.10.04 - if the amount of penalty has been deposited by the assessees, then it need not be refunded to them – revenue’s appeal dismissed