9911796707
TMI Blog1995 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... of law as proposed. The facts lie in a narrow compass. The assessee, Hassomal, was a partner in the firm, Prahladrai Hassomal. He expired on November 14, 1989. His widow, Smt. Ishwaribai, was admitted as a partner in this firm. The returns of income for the assessment years 1978-79 to 1983-84 were filed by the assessee, Hassomal, on March 31, 1987, under the Amnesty Scheme declaring his income as Rs. 5,000 for each of the assessment years of 1978-79, 1979-80 and 1981-81, as Rs. 9,000 for the assessment year 1981-82, as Rs. 10,000 for each of the assessment years 1982-83 and 1983-84. No source of income was disclosed by the assessee on the fulcrum that the same was not required to be disclosed under the Amnesty Scheme. The assessments wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of law was involved. Thereafter, the applicant has filed these miscellaneous civil cases under section 256(2) of the Act for six different years. We have heard Shri D. D. Vyas, learned counsel for the applicant, on the question of admission. Shri Vyas submitted that in view of the search and seizure operations, the assessee was not entitled to submit the declaration under the Amnesty Scheme and receive any benefit thereunder. He also submitted that the Tribunal was not correct in placing reliance on the case of Mst. Anisa Bano v. ITO [1989] 177 ITR 368 (MP). He, therefore, submitted that the question of law as proposed arose for answer by this court. We find that the Tribunal rejected the application on the undernoted conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce of income, while making a declaration under the Amnesty Scheme, then the whole purpose of the scheme will be frustrated. The court went on to say that the Amnesty scheme is actually formulated to unearth undeclared money and to afford an opportunity to the tax evaders to voluntarily declare the money and to pay the tax under the scheme. " The request in these cases is under the umbrella of the aforesaid circular. The circular is said to be in the shape of questions and answers. Question No. 12 states that the immunity given by the circulars cannot be availed of by the assessee whose premises have been searched by the tax authority. Question No. 30 and the reply thereto, however, make it luculent that where an assessee makes a declara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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