2003 (7) TMI 69

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..... hat his return is to be treated under the amnesty scheme it is incumbent upon him to show to the assessing authority that the tax has been paid. If the tax is not paid then the assessing authority has no jurisdiction to accept the return under the amnesty scheme. - The decisions of the assessing authority, the appellate authority and the Tribunal are in accordance with law and do not require any i .....

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..... ent order was passed by the Central Bureau of Investigation. After the search, the assessee has filed a return of income on March 31, 1987. The other relatives of the assessee also submitted their returns. At the time of filing of the return, the assessee requested the taxing authority to treat the return to be filed under the amnesty scheme. It was stated that the tax on returned income was Rs. 1 .....

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..... No. 620 maintained with the UCO Bank, Banda Branch, on January 1, 1987. Therefore, the Assessing Officer has not accepted the return filed by the assessee under the amnesty scheme. Aggrieved by the said order, the assessee preferred appeal before the Commissioner of Income-tax (Appeals) and thereafter before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal was of the view that .....

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..... sel for the appellant has further argued that as the Central Bureau of Investigation has already seized a large amount from the assessee the assessing authority should have taken steps to adjust the tax, recoverable from the assessee, from the amount of cash seized by the Central Bureau of Investigation. On pointedly being asked, learned counsel for the appellant was unable to show us any provis .....

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..... ims that his return is to be treated under the amnesty scheme it is incumbent upon him to show to the assessing authority that the tax has been paid. If the tax is not paid then the assessing authority has no jurisdiction to accept the return under the amnesty scheme. The decisions of the assessing authority, the appellate authority and the Tribunal are in accordance with law and do not require .....

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