https://www.taxtmi.com/caselaws?id=13109 The High Court upheld the Tribunal's decision, stating that the filing of a revised return post-survey is a factual inquiry and not a legal issue. It emphasized that the absence of incriminating material during the survey and the good faith disclosure by the assessee supported eligibility for benefits under the amnesty scheme. The Court rejected the applications, as no legal questions were raised, dismissing them without costs. en-us Wed, 25 Nov 1998 00:00:00 +0530 Tue, 26 May 2009 13:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13109 The High Court upheld the Tribunal's decision, stating that the filing of a revised return post-survey is a factual inquiry and not a legal issue. It emphasized that the absence of incriminating material during the survey and the good faith disclosure by the assessee supported eligibility for benefits under the amnesty scheme. The Court rejected the applications, as no legal questions were raised, dismissing them without costs. Case-Laws Income Tax Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13109