https://www.taxtmi.com/caselaws?id=15850 The High Court of Kerala set aside the Income-tax Appellate Tribunal's orders regarding the revised return filed under the Amnesty Scheme post-search operation. The court emphasized interpreting the scheme rationally to prevent unjust outcomes and revenue loss. The case was remanded to the Tribunal for fresh consideration in line with the court's guidelines from a previous judgment. en-us Wed, 11 Nov 1998 00:00:00 +0530 Sat, 29 Aug 2009 15:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15850 The High Court of Kerala set aside the Income-tax Appellate Tribunal's orders regarding the revised return filed under the Amnesty Scheme post-search operation. The court emphasized interpreting the scheme rationally to prevent unjust outcomes and revenue loss. The case was remanded to the Tribunal for fresh consideration in line with the court's guidelines from a previous judgment. Case-Laws Income Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15850