https://www.taxtmi.com/caselaws?id=13876 A declaration filed after a raid and seizure of incriminating records was held not to be voluntary, so the assessee could not claim the benefit of the amnesty scheme. The seized material showed that the real consideration for the property transaction exceeded the amount stated in the sale deed, and that factual basis defeated the claimed scheme benefit. The Tribunal's order on the amnesty issue was set aside, and the matter was remanded for consideration of the remaining limitation ground. en-us Thu, 29 Mar 2001 00:00:00 +0530 Sat, 04 Jul 2009 16:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13876 A declaration filed after a raid and seizure of incriminating records was held not to be voluntary, so the assessee could not claim the benefit of the amnesty scheme. The seized material showed that the real consideration for the property transaction exceeded the amount stated in the sale deed, and that factual basis defeated the claimed scheme benefit. The Tribunal's order on the amnesty issue was set aside, and the matter was remanded for consideration of the remaining limitation ground. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13876