https://www.taxtmi.com/caselaws?id=55688 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal, granting the benefits of the Amnesty Scheme on the entire declared amount of Rs. 2,50,000. The Tribunal upheld the deletions of additions made by the ITO, emphasizing the lack of action by the revenue post-search and the absence of corroborative evidence linking the assessee-firm to the alleged undisclosed sales and payments. en-us Fri, 28 Apr 1995 00:00:00 +0530 Mon, 29 Nov 2010 14:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55688 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal, granting the benefits of the Amnesty Scheme on the entire declared amount of Rs. 2,50,000. The Tribunal upheld the deletions of additions made by the ITO, emphasizing the lack of action by the revenue post-search and the absence of corroborative evidence linking the assessee-firm to the alleged undisclosed sales and payments. Case-Laws Income Tax Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55688