https://www.taxtmi.com/caselaws?id=66938 The Tribunal held that the return was filed under the Amnesty Scheme and not in response to a notice under section 148. They found that the notice under section 148 was invalid as the Assessing Officer did not have a valid belief before initiating proceedings. Consequently, the Tribunal directed the Assessing Officer to treat the return as filed under the Amnesty Scheme for assessment purposes, allowing the appeal of the assessee. Other grounds raised were not addressed as the primary issue sufficed for the appeal's success. en-us Tue, 11 Nov 1997 00:00:00 +0530 Tue, 08 Mar 2011 12:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66938 The Tribunal held that the return was filed under the Amnesty Scheme and not in response to a notice under section 148. They found that the notice under section 148 was invalid as the Assessing Officer did not have a valid belief before initiating proceedings. Consequently, the Tribunal directed the Assessing Officer to treat the return as filed under the Amnesty Scheme for assessment purposes, allowing the appeal of the assessee. Other grounds raised were not addressed as the primary issue sufficed for the appeal's success. Case-Laws Income Tax Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66938