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TMI Blog2007 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... Y KUMAR MITTAL JJ. Sanjiv Bansal, for the Commissioner. S.K. Mukhi, for the assessee. JUDGMENT The judgment of the court was delivered by M.M. KUMAR, J. - On an application filed by the revenue under Section 256(1) of the Income-tax Act, 1961 (for brevity, 'the Act'), the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, 'the Tribunal') has referred the question of law, which is claimed to have emerge from its order dated 8.12.1994, passed in I.T.A. No. 870(ASR)/1989 in respect of assessment year 1984-85. The Tribunal has referred the following question of law for determination of this Court:- "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was only p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Department at Taj Hotel, Delhi. The assessee denied the payment or knowledge of this bill and requested for supply of copy of those documents. However, he obtained these documents subsequently from the Court where criminal proceedings for prosecution for attempting evasion of tax, under Section 276 as well as for concealment of income, were launched by the Department on 29.3.1985. 3. However, the assessee filed a revised return on 30.9.1985, declaring income of Rs. 6,22,970/- increasing the income of Rs. 40/- as declared in the earlier return filed on 31.10.1984. Thereafter there was announcement of an Amnesty Scheme by the Government of India for making disclosure w.e.f. 15.11.1985, which was widely published in various meetings hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 139(8) read with Section 215 of the Act. The reasons for the aforementioned view are explicit from paras15 to 20, which read as under:- "15. From the above, it is clear that the question as to whether the benefit of Amnesty Scheme is available to the assessee or not will depend upon the fact whether the department has detected concealment in the case of the assessee or whether it was only a prima facie belief that the assessee has not fully disclosed the expenditure in connection with the marriage of his daughter incurred by him at Hotel Taj Mahal, New Delhi. The word 'detection' has not been defined in the Income-tax Act, 1961. Dictionary meaning of the word 'detection' is discovery of something hidden or not easily observed'; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oks of account of the Hotel the payment are claimed to have been made by Sh. R. Goel, Sh. Harsh Vardhan and Vir Khanna respectively whereas as per the statement of Sh. Kishore Kumar, Accounts Assistant recorded by the ADI the payments were made by Sh. Vir Khanna, whom he recognised from the photographs. However, it is an admitted position that Sh. Kishore Kumar, accounts assistant was not produced by the A.O. for cross-examination before the assessee. 16. The scope of Amnesty Scheme under the Wealth-tax Act was considered by the Tribunal in the case of WTO vs. Nand Kumar Pd. Shah in WTA Nos. 49 to 55/(PAT) of 1991 relating to Assessment years 1976-77 to 1982-83 as reported in (1992) 41 ITD 406 wherein it is held that the Amnesty Scheme was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Amnesty Scheme as contained in the decision of the Tribunal, referred supra, in WTA Nos. 49 to 55 (PAT) of 1991, we are of the opinion that the assessee should not be denied the benefit of non-charging of interest under section 139(8) and 215. 19. We do not express any opinion on the question as to whether the prosecution proceedings launched against the assessee should be withdrawn in view of the Amnesty Scheme, because prosecution under section 276C of the Income-tax Act, 1961 is launched even for an attempt to evade tax and not for evasion of tax. 20. Thus keeping in view the totality of facts and circumstances of the case, we are of the opinion that the departmental authorities were not justified in charging interest under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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