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2013 (7) TMI 734 - HC - Income TaxCredit under Amnesty Scheme - CIT rejected to grant credit - Held that:- . It was not disputed that in the proceedings relating to assessment year 1982-83 wherein the assessee had claimed Amnesty scheme relating to assessment years 1976-77 and 1977-78 was available in its books of account. The said amount was also held to be available with the petitioner relating to the assessment year 1984-85 - Following decision of The Commissioner of Income Tax, Patiala Vs. M/s Ghunna Ram & Sons [2010 (11) TMI 854 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of Revenue.
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