https://www.taxtmi.com/caselaws?id=772050 A beneficial tax settlement scheme exclusion cannot be applied on an unsubstantiated assumption that the assessment arose from a search under section 132 or 132A when the assessment record shows origin in a survey under section 133A. On the disclosed material, the statutory bar in section 96 was confined to specified search-linked assessments and did not extend to survey-based proceedings. The rejection of the declaration on a search-based footing was therefore unsustainable, and the matter was remitted for fresh consideration on the available record. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772050 A beneficial tax settlement scheme exclusion cannot be applied on an unsubstantiated assumption that the assessment arose from a search under section 132 or 132A when the assessment record shows origin in a survey under section 133A. On the disclosed material, the statutory bar in section 96 was confined to specified search-linked assessments and did not extend to survey-based proceedings. The rejection of the declaration on a search-based footing was therefore unsustainable, and the matter was remitted for fresh consideration on the available record. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772050