https://www.taxtmi.com/caselaws?id=363090 An amnesty scheme does not prevent further statutory action for enhancement of tax, penalty or interest where the scheme expressly preserves that power. The assessee's claim that the assessment had attained finality and merged with the amnesty order was rejected because the scheme contemplated subsequent revision. On the reference issue, a proposed question that had not been pressed before the Tribunal did not arise from the impugned order and therefore could not support a reference. The revisional order was treated as sustainable despite prior amnesty relief, and the request to refer the proposed questions of law was declined. en-us Tue, 05 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363090 An amnesty scheme does not prevent further statutory action for enhancement of tax, penalty or interest where the scheme expressly preserves that power. The assessee's claim that the assessment had attained finality and merged with the amnesty order was rejected because the scheme contemplated subsequent revision. On the reference issue, a proposed question that had not been pressed before the Tribunal did not arise from the impugned order and therefore could not support a reference. The revisional order was treated as sustainable despite prior amnesty relief, and the request to refer the proposed questions of law was declined. Case-Laws VAT and Sales Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363090