https://www.taxtmi.com/caselaws?id=66534 The appeals by the Revenue were allowed in part as the Tribunal held that benefits under the Amnesty Scheme did not apply to assessees who initially filed returns late and later revised them with minimal additional income disclosure. The Tribunal upheld the charging of interest under sections 139(8) and 217 by the IAC(Assessments), disagreeing with the CIT(Appeals) decision to delete such interest. The assessees' attempts to avoid interest through nominal income disclosure were not considered eligible for the Amnesty Scheme benefits. en-us Wed, 11 Dec 1991 00:00:00 +0530 Sat, 26 Feb 2011 13:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66534 The appeals by the Revenue were allowed in part as the Tribunal held that benefits under the Amnesty Scheme did not apply to assessees who initially filed returns late and later revised them with minimal additional income disclosure. The Tribunal upheld the charging of interest under sections 139(8) and 217 by the IAC(Assessments), disagreeing with the CIT(Appeals) decision to delete such interest. The assessees' attempts to avoid interest through nominal income disclosure were not considered eligible for the Amnesty Scheme benefits. Case-Laws Income Tax Wed, 11 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66534