https://www.taxtmi.com/caselaws?id=13911 The court held that the Wealth-tax Officer's refusal to accept the petitioner's returns under the amnesty scheme for assessment years 1978-79 to 1981-82 was invalid. It emphasized that assessments set aside on appeal hold no legal weight, and circulars regarding the amnesty scheme are binding on departmental officers. Without opposition from the Department, the court found the refusal lacking legal merit and ordered the acceptance of the returns, affirming the petitioner's entitlement to the benefit under the scheme. en-us Wed, 23 May 2001 00:00:00 +0530 Sat, 04 Jul 2009 18:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13911 The court held that the Wealth-tax Officer's refusal to accept the petitioner's returns under the amnesty scheme for assessment years 1978-79 to 1981-82 was invalid. It emphasized that assessments set aside on appeal hold no legal weight, and circulars regarding the amnesty scheme are binding on departmental officers. Without opposition from the Department, the court found the refusal lacking legal merit and ordered the acceptance of the returns, affirming the petitioner's entitlement to the benefit under the scheme. Case-Laws Wealth-tax Wed, 23 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13911