https://www.taxtmi.com/caselaws?id=63526 The Tribunal allowed the appeals by the assessee, holding that the ITO's actions under section 154 to initiate penalty proceedings and charge interest were invalid. The appeals were found to be competent under section 246(f), and the Tribunal did not find it necessary to address the applicability of the Voluntary Disclosure Scheme in detail. en-us Fri, 05 Mar 1982 00:00:00 +0530 Mon, 31 Jan 2011 15:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63526 The Tribunal allowed the appeals by the assessee, holding that the ITO's actions under section 154 to initiate penalty proceedings and charge interest were invalid. The appeals were found to be competent under section 246(f), and the Tribunal did not find it necessary to address the applicability of the Voluntary Disclosure Scheme in detail. Case-Laws Income Tax Fri, 05 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63526