https://www.taxtmi.com/caselaws?id=55490 Under the CBDT amnesty circular, immunity from penalty depends on whether concealment had already been detected in the search and whether disclosure was made before that detection; a later search by itself does not defeat immunity. The circular also does not prohibit initiation of penalty proceedings, and no separate right of appeal against mere initiation was shown. Where no penalty proceedings had been initiated for a year, the appeal was misconceived. For the other years, the claim for immunity was rejected and the orders sustaining that rejection were upheld. 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=55490 Under the CBDT amnesty circular, immunity from penalty depends on whether concealment had already been detected in the search and whether disclosure was made before that detection; a later search by itself does not defeat immunity. The circular also does not prohibit initiation of penalty proceedings, and no separate right of appeal against mere initiation was shown. Where no penalty proceedings had been initiated for a year, the appeal was misconceived. For the other years, the claim for immunity was rejected and the orders sustaining that rejection were upheld. Case-Laws Income Tax Mon, 10 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55490