https://www.taxtmi.com/caselaws?id=21739 The court dismissed the petitioners' request to quash the Commissioner of Income-tax's order and to benefit from the amnesty scheme under circular P-1. The court held that the petitioners did not qualify for the scheme as there was no genuine disclosure of income within the prescribed period. Additionally, the court clarified that an accused person cannot unilaterally withdraw a criminal complaint under the Criminal Procedure Code, emphasizing that such matters fall under the jurisdiction of the criminal court. The court ruled against the petitioners, stating that the amnesty scheme did not apply to them and awarded no costs in the case. en-us Fri, 17 Jan 1992 00:00:00 +0530 Fri, 27 Nov 2009 13:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21739 The court dismissed the petitioners' request to quash the Commissioner of Income-tax's order and to benefit from the amnesty scheme under circular P-1. The court held that the petitioners did not qualify for the scheme as there was no genuine disclosure of income within the prescribed period. Additionally, the court clarified that an accused person cannot unilaterally withdraw a criminal complaint under the Criminal Procedure Code, emphasizing that such matters fall under the jurisdiction of the criminal court. The court ruled against the petitioners, stating that the amnesty scheme did not apply to them and awarded no costs in the case. Case-Laws Income Tax Fri, 17 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21739