https://www.taxtmi.com/caselaws?id=12717 An amnesty scheme remained available even after notice under section 148 of the Income-tax Act, 1961, because the governing instruction extended the scheme's benefit notwithstanding prior notices under section 139(2) or section 148. On that basis, the petitioners' filings were treated as covered by the scheme, and the alleged default could not support prosecution under section 276CC. The order framing charge was quashed, with the petitions allowed. en-us Fri, 04 Jan 2002 00:00:00 +0530 Thu, 21 May 2009 13:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12717 An amnesty scheme remained available even after notice under section 148 of the Income-tax Act, 1961, because the governing instruction extended the scheme's benefit notwithstanding prior notices under section 139(2) or section 148. On that basis, the petitioners' filings were treated as covered by the scheme, and the alleged default could not support prosecution under section 276CC. The order framing charge was quashed, with the petitions allowed. Case-Laws Income Tax Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12717