https://www.taxtmi.com/caselaws?id=63416 The Tribunal allowed the appeal filed by the assessee, holding that the assessment order was neither erroneous nor prejudicial to the interests of the revenue. The Tribunal emphasized the importance of the Amnesty Scheme and related Circulars, which encouraged voluntary disclosure and a liberal approach towards repentant taxpayers. The Tribunal also clarified the scope of the Commissioner's jurisdiction under Section 263, reaffirming that the Commissioner's quasi-judicial power is not influenced by administrative instructions from the Board. en-us Tue, 27 Feb 1990 00:00:00 +0530 Sat, 29 Jan 2011 18:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63416 The Tribunal allowed the appeal filed by the assessee, holding that the assessment order was neither erroneous nor prejudicial to the interests of the revenue. The Tribunal emphasized the importance of the Amnesty Scheme and related Circulars, which encouraged voluntary disclosure and a liberal approach towards repentant taxpayers. The Tribunal also clarified the scope of the Commissioner's jurisdiction under Section 263, reaffirming that the Commissioner's quasi-judicial power is not influenced by administrative instructions from the Board. Case-Laws Income Tax Tue, 27 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63416