https://www.taxtmi.com/caselaws?id=55699 The tribunal dismissed the Revenue's appeal and allowed the assessee's appeal in part. It upheld the CIT(A)'s decisions on the taxation of income earned by the assessee and the assessee's wife from previous years, citing the Amnesty Scheme and burden of proof principles. The tribunal restored the issue of taxation of the wife's income for the current year to the AO for fresh adjudication due to insufficient time for the assessee to provide details. It held that no interest under section 215 was leviable and dismissed the appeal on penalty proceedings initiation. en-us Fri, 24 May 1996 00:00:00 +0530 Mon, 29 Nov 2010 15:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55699 The tribunal dismissed the Revenue's appeal and allowed the assessee's appeal in part. It upheld the CIT(A)'s decisions on the taxation of income earned by the assessee and the assessee's wife from previous years, citing the Amnesty Scheme and burden of proof principles. The tribunal restored the issue of taxation of the wife's income for the current year to the AO for fresh adjudication due to insufficient time for the assessee to provide details. It held that no interest under section 215 was leviable and dismissed the appeal on penalty proceedings initiation. Case-Laws Income Tax Fri, 24 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55699