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2002 (10) TMI 34 - HC - Income Tax"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right to hold that 'Amnesty Scheme' did not apply to the assessment proceedings pending under section 147 having been initiated by the service of notice under section 148 served on the assessee on February 27, 1986, for the assessment year 1983-84, but not in penalty proceedings and, therefore, various circulars containing Amnesty Scheme were not applicable to the assessee's case? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicability of the 'Amnesty Scheme' could be judged in the assessment proceedings including the appellate proceedings but not in penalty proceedings?" - it would be appropriate to set aside the order of the Income-tax Appellate Tribunal and remand the case for passing a fresh order after addressing on the question referred to above.
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