https://www.taxtmi.com/caselaws?id=58337 The Tribunal held that the CIT (Appeals) erred in setting aside the assessment order and entertaining the appeal against the initiation of penalty proceedings. The department's appeal was allowed, and the order of the CIT (Appeals) was set aside. The Tribunal found that the assessee did not meet the conditions of the Amnesty Scheme as the disclosure was not made before the detection of concealment by the department. en-us Wed, 27 Oct 1993 00:00:00 +0530 Sat, 18 Dec 2010 15:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58337 The Tribunal held that the CIT (Appeals) erred in setting aside the assessment order and entertaining the appeal against the initiation of penalty proceedings. The department's appeal was allowed, and the order of the CIT (Appeals) was set aside. The Tribunal found that the assessee did not meet the conditions of the Amnesty Scheme as the disclosure was not made before the detection of concealment by the department. Case-Laws Income Tax Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58337