9911796707
TMI Blog2002 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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?" The brief facts of the case are that the assessee is a Hindu undivided family (specified) deriving interest income from Jattu Ram Surender Kumar, Srikaranpur, rental and S.O.P. The assessee was required to file a return of his income for the assessment year 1983-84 on or before July 31, 1983. As the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the scheme had come into force with effect from November 5, 1985, but the assessee filed the return only after the issue of notice under section 148 of the Act. It is contended by Mr. Anjay Kothari, learned counsel appearing for the assessee, that the return was filed on September 29, 1986, duly marked as "under C.B.D.T. Circulars" and paid tax of Rs. 69,828, that a revised return marked as "under Amnesty Scheme" and paying additional tax of Rs. 1,292 was filed on March 31, 1987, that the Amnesty Scheme was in force from November 5, 1985, to March 31, 1987, and as such the assessee was entitled to the benefit of the said scheme. Learned counsel has read before us the order of the Tribunal and pointed out that there are contradictory fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates in enquiry relating to his assessment of wealth." In the said case, the court held that even when the returns are filed after the notice, it can be legitimately contended that the assessee has co-operated in the enquiry. The Tribunal has referred the second question as to whether the Amnesty Scheme could be judged only in the assessment proceedings and not in the penalty proceedings without first addressing itself on the question. The assessee has placed before us material to show that returns were filed under the Amnesty Scheme. Thus, the question is required to be considered as to whether the returns were filed by the assessee under the Amnesty Scheme and the other incidental questions. In these circumstances, in our view, it would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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