2002 (1) TMI 39

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..../1, whereby the learned judge was pleased to frame charge under section 276CC of the Income-tax Act, 1961, against accused Nos. 1 and 2 while discharging accused No. 3. Learned counsel for the petitioners submits that even though notice under section 148 of the Income-tax Act had been served upon the petitioners for the assessment years 1982-83, 1983-84, 1984-85 and 1985-86, yet the petitioners w....

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....ion. The appellant had delayed the filing of the return. It was claimed that the return was filed under the amnesty scheme. It is for the judicial court to decide whether the return was really filed under the amnesty scheme. Therefore, the matter is subjudice and I do not consider it proper to give any opinion on this issue." Having gone through the material on record and, in particular, Instruct....