https://www.taxtmi.com/caselaws?id=55489 Amnesty Scheme immunity from penalty depends on whether the relevant concealment or undisclosed material had already been detected by the Department or was found during a search, rather than solely on whether a return was filed before the search. A subsequent search does not automatically disqualify a pre-search disclosure, but protection is confined to matters not unearthed during the search. The circular does not bar initiation of penalty proceedings, and no separate right to challenge their initiation arises under the Act or circular. Eligibility for immunity may be examined during the penalty proceedings. en-us Mon, 10 Aug 1992 00:00:00 +0530 Sat, 27 Nov 2010 12:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55489 Amnesty Scheme immunity from penalty depends on whether the relevant concealment or undisclosed material had already been detected by the Department or was found during a search, rather than solely on whether a return was filed before the search. A subsequent search does not automatically disqualify a pre-search disclosure, but protection is confined to matters not unearthed during the search. The circular does not bar initiation of penalty proceedings, and no separate right to challenge their initiation arises under the Act or circular. Eligibility for immunity may be examined during the penalty proceedings. Case-Laws Income Tax Mon, 10 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55489