https://www.taxtmi.com/caselaws?id=327168 The court upheld the trial court's decision to discharge the vendor and purchasers from prosecution. The immunity certificate obtained under the Kar Vivad Samadhan Scheme shielded the vendor from prosecution for non-filing of Form 37-I. The purchasers were not obligated to file the form as the property was sold in separate deeds below the threshold requiring Form 37-I. The court found no reason to interfere with the trial court's order, as it was well-founded on evidence and legal provisions. The criminal revision cases were dismissed. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 05 May 2016 00:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327168 The court upheld the trial court's decision to discharge the vendor and purchasers from prosecution. The immunity certificate obtained under the Kar Vivad Samadhan Scheme shielded the vendor from prosecution for non-filing of Form 37-I. The purchasers were not obligated to file the form as the property was sold in separate deeds below the threshold requiring Form 37-I. The court found no reason to interfere with the trial court's order, as it was well-founded on evidence and legal provisions. The criminal revision cases were dismissed. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327168