https://www.taxtmi.com/caselaws?id=62528 The Tribunal quashed the Commissioner's order, upholding the validity of assessments completed under the Amnesty Scheme and summary assessment scheme. The Tribunal emphasized that the Commissioner's order lacked justification based on actual errors of fact or law. The appeals were allowed, and the assessments were deemed valid, with the Tribunal highlighting the binding nature of benevolent circulars on income-tax authorities. en-us Mon, 02 Apr 1990 00:00:00 +0530 Thu, 20 Jan 2011 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62528 The Tribunal quashed the Commissioner's order, upholding the validity of assessments completed under the Amnesty Scheme and summary assessment scheme. The Tribunal emphasized that the Commissioner's order lacked justification based on actual errors of fact or law. The appeals were allowed, and the assessments were deemed valid, with the Tribunal highlighting the binding nature of benevolent circulars on income-tax authorities. Case-Laws Income Tax Mon, 02 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62528