https://www.taxtmi.com/caselaws?id=19354 The revisional order setting aside discharge in a prosecution under the Income-tax Act was interfered with because the amnesty scheme relied on by the accused had not been produced on record. As the applicability of the scheme could not be finally assessed without examining its terms, the matter required reconsideration by the trial Magistrate after the scheme was placed before the court and both sides were heard. The discharge order and the revisional order were set aside, and the matter was remitted for fresh determination in accordance with law. en-us Thu, 02 Mar 1995 00:00:00 +0530 Thu, 05 Nov 2009 16:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19354 The revisional order setting aside discharge in a prosecution under the Income-tax Act was interfered with because the amnesty scheme relied on by the accused had not been produced on record. As the applicability of the scheme could not be finally assessed without examining its terms, the matter required reconsideration by the trial Magistrate after the scheme was placed before the court and both sides were heard. The discharge order and the revisional order were set aside, and the matter was remitted for fresh determination in accordance with law. Case-Laws Income Tax Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19354