1990 (11) TMI 4

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....had filed an application under section 273A of the Income-tax Act, 1961, before the Commissioner of Income-tax on February 6, 1986. This application was made in pursuance of what has been described as "Amnesty Scheme" promulgated by the Department on January 2, 1986. It is unnecessary to set out the details of the scheme. No orders were passed on the application filed by the appellant. He, therefo....

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....e should be considered and disposed of by the Commissioner. The application had been filed before March 31, 1987, which was the last date for the filing of applications under the Scheme. It was, therefore, not belated. The criminal proceedings against the appellant were lodged only in 1988, and, therefore, the appellate Bench does not appear to be correct in saying that the amnesty application was....