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TMI Blog1998 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... case and considering the search conducted in the premises of the assessee under section 132 of the Income-tax Act, is the Appellate Tribunal right in law in holding that the revised return filed by the assessee subsequent to the search is to be considered as a return under the Amnesty scheme?" Questions in R. A. Nos. 86(Coch.) of 1981 and 87(Coch.) of 1981---Assessment years 1983-84 and 1984-85 : (1) Whether, on the facts and in the circumstances of the case, was the Appellate Tribunal right in law in holding that the revised return filed by the assessee subsequent to the search should be considered as a return under the Amnesty scheme? (2) Whether the Appellate Tribunal was right in holding so, when the answer to question No. 12 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under : "Question No. 12.---Can immunity given by the circulars be availed of by assessees whose premises have been searched by the tax authorities? Answer---No." The assessee contended before the Assessing Officer that during the search operation nothing was seized; no concealment was detected; no action was taken under section 147 for any of the assessment years and, therefore, he should not be deprived of the benefit of the Amnesty Scheme simply on the ground that a search operation was conducted on his premises on February 23, 1984. Such pleas of the assessee did not find favour with the Assessing Officer and the first appellate authority. The Appellate Tribunal, accepting the contention of the assessee that he was entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised return before the Income-tax Officer along with evidence of payment of taxes.' Question No. 19 and the answer thereto are also relevant. 'Question.---Kindly clarify the expression before detection by the Department? Answer.---If the Income-tax Officer has already found material to show that there has been concealment, that would mean the Department has detected the concealment. If the Income-tax Officer only had prima facie belief, that would not mean concealment has been detected.' Therefore, unless there has been prior detection of income, the benefits of the Amnesty Scheme cannot be denied to the assessee merely because the assessee had come under the Amnesty Scheme after the search had taken place." The question for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee may declare the income or wealth, which he kept at different premises, which was not detected to by the raiding party at the time of search and from which no concealment was detected. The question will arise whether the doors of the Amnesty Scheme will be closed in these situations also. A search without detection of any concealment, in our opinion, is of no consequence and, therefore, the assessee should not be deprived of the benefit of the amnesty scheme merely by the factum of search; but if the raiding party had detected some concealment, then the position would have been different. We are fortified in this view by question No. 30 and answer thereto, which are reproduced below : "Question No. 30.---Whether an assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise to an anomalous position, but absurd results, causing great injustice to the assessees and considerable loss of revenue to the Department. No concealment having been detected during the search operation conducted on the premises of the assessee, we agree with the Appellate Tribunal that the assessee was entitled to the benefit of the Amnesty Scheme for the consecutive assessment years 1982-83 to 1984-85. In the result, we answer the question referred to us for the assessment year 1982-83 and question No. 1 relating to the assessment years 1983-84 and 1984-85 in the affirmative, that is, in favour of the assessee and against the Revenue. Question No. 2 relating to the assessment years 1983-84 and 1984-85 is also answered in the aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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