https://www.taxtmi.com/caselaws?id=11760 The court held that submission of a return under the 1985-86 amnesty scheme without pre-depositing tax does not entitle the assessee to benefit from the scheme. The court emphasized that compliance with the scheme's conditions, including payment of tax along with the return, was essential for availing its benefits. The court upheld the decisions of the lower authorities, ruling that the assessing authority could not relax the tax deposit requirement under the amnesty scheme. Failure to prove tax payment rendered the return ineligible for treatment under the scheme. en-us Mon, 21 Jul 2003 00:00:00 +0530 Sun, 07 Feb 2010 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11760 The court held that submission of a return under the 1985-86 amnesty scheme without pre-depositing tax does not entitle the assessee to benefit from the scheme. The court emphasized that compliance with the scheme's conditions, including payment of tax along with the return, was essential for availing its benefits. The court upheld the decisions of the lower authorities, ruling that the assessing authority could not relax the tax deposit requirement under the amnesty scheme. Failure to prove tax payment rendered the return ineligible for treatment under the scheme. Case-Laws Income Tax Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11760