https://www.taxtmi.com/caselaws?id=13391 The High Court affirmed the Tribunal's decision that the regular assessment order prevailed over the Amnesty Scheme order due to lack of notification to the Assessing Officer. The Court held that the returns filed under the Amnesty Scheme were invalid, as they were not brought to the attention of the Assessing Officer during regular assessments. The Court dismissed the appeal, stating the Tribunal's findings were conclusive and consistent with the Income-tax Act, 1961, and rejected attempts to challenge based on prior case law. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 28 May 2009 16:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13391 The High Court affirmed the Tribunal's decision that the regular assessment order prevailed over the Amnesty Scheme order due to lack of notification to the Assessing Officer. The Court held that the returns filed under the Amnesty Scheme were invalid, as they were not brought to the attention of the Assessing Officer during regular assessments. The Court dismissed the appeal, stating the Tribunal's findings were conclusive and consistent with the Income-tax Act, 1961, and rejected attempts to challenge based on prior case law. Case-Laws Income Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13391