https://www.taxtmi.com/caselaws?id=356883 The court overturned the rejection of the petitioner's application for an amnesty scheme, ruling that the petitioner was not liable for the previous owners' dues. The court criticized the department's delay in taking legal action and emphasized that the transfer was not fraudulent. However, the court denied the petitioner's request for amnesty benefits due to the conditional nature of their offer, which did not align with the scheme's requirements for an unconditional application with full tax payment. en-us Thu, 15 Feb 2018 00:00:00 +0530 Tue, 13 Mar 2018 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356883 The court overturned the rejection of the petitioner's application for an amnesty scheme, ruling that the petitioner was not liable for the previous owners' dues. The court criticized the department's delay in taking legal action and emphasized that the transfer was not fraudulent. However, the court denied the petitioner's request for amnesty benefits due to the conditional nature of their offer, which did not align with the scheme's requirements for an unconditional application with full tax payment. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356883