2001 (3) TMI 24

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..... out considering the fact that the declaration filed by the assessee had been filed after a raid in his premises. It has been held by the Supreme Court in Tribhovandas Bhimji Zaveri v. Union of India [1993] 204 ITR 368 that a declaration made after the seizure of incriminating records cannot be regarded as voluntary. Counsel for the assessee also brings to our notice the decision rendered by .....

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..... nted out that the appeal itself had not been considered on the merits especially on the ground of limitation. While holding that the Tribunal's order extending the amnesty scheme is unsustainable, we remit the matter back to the Tribunal to consider the other ground that had not been considered by it. The Tribunal shall render its decision within a period of six months from the date of receipt .....

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