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    <title>1990 (11) TMI 4 - Supreme Court</title>
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      <title>1990 (11) TMI 4 - Supreme Court</title>
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      <description>An application under the income-tax amnesty framework was filed before the scheme&#039;s last date, and the related criminal proceedings arose later. The assessee sought only consideration and disposal of the section 273A application in accordance with law, so the High Court&#039;s view that the request was belated or not voluntary could not stand. The orders were set aside, and the Commissioner was directed to consider and decide the application expeditiously under section 273A.</description>
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