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1992 (1) TMI 196 - AT - Wealth-taxExtract: .......e cases the disclosures were not to be treated as suo motu . For the aforesaid reasons we hold that assessee s case is fully covered by Amnesty Scheme and, therefore, no penalty should be recovered from the assessee under section 18(1)(a) of the W.T. Act. We accordingly uphold the order of CWT (Appeals). 13. In the result, the appeals are dismissed
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