https://www.taxtmi.com/caselaws?id=18903 The Court ruled that the assessee was eligible for benefits under the Amnesty Scheme as the income declared was not linked to search and seizure operations. The Tribunal's decision in favor of the assessee was upheld, emphasizing the scheme's purpose to uncover undeclared money. The Court highlighted the timeline of events, clarifying that the disclosed income was unrelated to the search and seizure operations. Consequently, the cases were dismissed without the need for further reference, based on the factual finding that the declared income was not part of the search and seizure proceedings. en-us Thu, 21 Sep 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18903 The Court ruled that the assessee was eligible for benefits under the Amnesty Scheme as the income declared was not linked to search and seizure operations. The Tribunal's decision in favor of the assessee was upheld, emphasizing the scheme's purpose to uncover undeclared money. The Court highlighted the timeline of events, clarifying that the disclosed income was unrelated to the search and seizure operations. Consequently, the cases were dismissed without the need for further reference, based on the factual finding that the declared income was not part of the search and seizure proceedings. Case-Laws Income Tax Thu, 21 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18903