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2003 (7) TMI 69 - GAUHATI HIGH COURT"Whether, on the facts and in the circumstances of the case, submission of the return under the amnesty scheme of 1985-86 without pre-depositing the tax, the assessee is entitled to get benefit of the amnesty scheme of 1985-86?" - if the assessee claims that his return is to be treated under the amnesty scheme it is incumbent upon him to show to the assessing authority that the tax has been paid. If the tax is not paid then the assessing authority has no jurisdiction to accept the return under the amnesty scheme. - The decisions of the assessing authority, the appellate authority and the Tribunal are in accordance with law and do not require any interference by this court.
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