2003 (7) TMI 69

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.... was admitted on the following questions of law: "Whether, on the facts and in the circumstances of the case, submission of the return under the amnesty scheme of 1985-86 without pre-depositing the tax, the assessee is entitled to get benefit of the amnesty scheme of 1985-86?" The brief facts which are necessary for adjudication of the question involved in this case are that a search was con....

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....cash seized by the Central Bureau of Investigation. The Assessing Officer has not accepted the assessee's return under the amnesty scheme as the challan in token of payment of tax was not enclosed. The Assessing Officer turned down the request made by the assessee for adjustment of the tax from the amount seized by the Central Bureau of Investigation on the reason that the Department is not in pos....

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....nesty scheme and as the assessee filed the return without paying any tax, his return cannot be treated under the amnesty scheme. Aggrieved by the said decision of the Tribunal, the assessee has filed the present appeal. It is submitted by learned counsel for the appellant that while considering the factor whether the return is to be accepted under the amnesty scheme the taxing authority has als....

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....The amnesty scheme speaks of concession given to the assessee and if one is claiming benefit of the amnesty scheme it is for him to comply with the requirements specified in the amnesty scheme. It is an admitted fact that for getting the benefit of the amnesty scheme the assessee has to pay tax along with the. return, which has to be reflected by payment of the tax and the challan thereof is produ....