TMI Blog2003 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted by the departmental officers will not be entitled to the benefit of the amnesty scheme - held that the amnesty scheme was introduced for the benefit of the taxpayers as well as for the benefit of the Revenue and that the scheme cannot be construed in a narrower fashion as to deprive the assessee of its benefit, simply because he was subjected to search, notwithstanding that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer rejected the claim of the assessee on the ground that no full disclosure was made and, therefore, the assessee was not entitled to the benefits under the amnesty circulars. The Deputy Commissioner of Income-tax (Appeals) confirmed the order of the Assessing Officer. The assessee took up the matter in appeal before the Tribunal. The Tribunal held that the assessee was entitled to the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. But in this case, though search was made at the business premises as well as the residential premises of the assessee on February 23, 1984, it is not clear whether any incriminating materials were detected or any concealment was noticed during that search. Hence, before answering the question as to whether "the assessee is entitled for the benefits under the amnesty circular", a findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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