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1992 (2) TMI 148 - AT - Income TaxExtract: .......ded from the purview of the Amnesty Scheme. We are convinced that in the case of the assessee before us, the amnesty provisions are not applicable and in this regard, therefore, we reject the contention of the assessee. 17. In view of the aforesaid reasons, we uphold the order of the Commissioner of Income-tax (Appeals). 18. The appeal is dismissed
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