https://www.taxtmi.com/caselaws?id=19628 The High Court ruled in favor of the assessee, holding that no interest was chargeable under section 217 of the Income-tax Act in a case involving the Amnesty Scheme. The Court emphasized the binding nature of executive instructions benefiting the assessee and directed the waiver of interest. This decision underscores the importance of adhering to and applying executive instructions consistently in tax matters. en-us Fri, 14 Jan 1994 00:00:00 +0530 Sat, 07 Nov 2009 15:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19628 The High Court ruled in favor of the assessee, holding that no interest was chargeable under section 217 of the Income-tax Act in a case involving the Amnesty Scheme. The Court emphasized the binding nature of executive instructions benefiting the assessee and directed the waiver of interest. This decision underscores the importance of adhering to and applying executive instructions consistently in tax matters. Case-Laws Income Tax Fri, 14 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19628