https://www.taxtmi.com/caselaws?id=56975 The Tribunal allowed the appeal, directing the deletion of interest charged under sections 139(8) and 215. It held that the revised return filed by the assessee fell under the Amnesty Scheme, emphasizing procedural fairness violations by the AO in adding Rs. 79,118. The Tribunal found that the assessee's voluntary disclosure before finalizing the assessment qualified for Amnesty Scheme benefits, granting relief to the assessee. en-us Thu, 08 Dec 1994 00:00:00 +0530 Wed, 01 Jan 2020 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56975 The Tribunal allowed the appeal, directing the deletion of interest charged under sections 139(8) and 215. It held that the revised return filed by the assessee fell under the Amnesty Scheme, emphasizing procedural fairness violations by the AO in adding Rs. 79,118. The Tribunal found that the assessee's voluntary disclosure before finalizing the assessment qualified for Amnesty Scheme benefits, granting relief to the assessee. Case-Laws Income Tax Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56975