https://www.taxtmi.com/caselaws?id=9720 A statutory amnesty scheme must be applied strictly, and its express exclusion for cases where prosecution for concealment had already been instituted before the declaration was filed barred the assessee from claiming relief. Prior initiation of prosecution for the relevant years was undisputed, and partial compounding for some years did not remove the exclusion for the remaining years covered by the declaration. The challenge based on premature rejection also failed because no procedural prejudice was shown, and the assessee had indicated that she was not pursuing personal hearing. The refusal to extend the Scheme benefit was upheld. en-us Mon, 07 Nov 2005 00:00:00 +0530 Mon, 29 Jun 2009 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9720 A statutory amnesty scheme must be applied strictly, and its express exclusion for cases where prosecution for concealment had already been instituted before the declaration was filed barred the assessee from claiming relief. Prior initiation of prosecution for the relevant years was undisputed, and partial compounding for some years did not remove the exclusion for the remaining years covered by the declaration. The challenge based on premature rejection also failed because no procedural prejudice was shown, and the assessee had indicated that she was not pursuing personal hearing. The refusal to extend the Scheme benefit was upheld. Case-Laws Income Tax Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9720