2007 (3) TMI 227

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..... ing that the additions made in the assessments were under the amnesty scheme issued under the Finance Act, 1985? As per the circular issued under the amnesty scheme, the benefit is not available where the premises of the assessee were searched by the tax authorities. In the present case, from the impugned order, it is seen that the search operations were carried out at the business premises of H .....

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