2001 (3) TMI 24

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....held that the assessee is entitled to claim the benefit of the amnesty scheme without considering the fact that the declaration filed by the assessee had been filed after a raid in his premises. It has been held by the Supreme Court in Tribhovandas Bhimji Zaveri v. Union of India [1993] 204 ITR 368 that a declaration made after the seizure of incriminating records cannot be regarded as voluntar....