LATE SHRI J B NAIK Vs. DEPUTY COMMISSIONER OF WEALTH TAX
INCOME TAX APPELLATE TRIBUNAL
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K.R.DIXIT, J.M. : -
(1.) IN these appeals the ground is common and, therefore, they are disposed of by this common order.
(2.) The ground is that the Dy. Commissioner(A) erred in rejecting the assessees claim for immunity under the Amnesty Scheme. The assessees contention is that since the return was filed before the search, he was entitled to immunity from penalty under the relevant CBDT circular and so penalty proceedings could not be initiated.
So far as the asst. yr. 1980-81 is concerned, the assessment order does not show that any penalty proceedings have been even initiated. The Dy. Commissioner(A), however, has rejected the assessees appeal on the ground that immunity cannot be granted where raid had been conducted. Since as stated above, the penalty proceedings had not been initiated the appeal for asst. yr. 1980-81 is misconceived and is accordingly dismissed.
(3.) REGARDING the asst. yrs. 1981-82 and 1982-83, the assessment orders do show that penalty proceedings had been initiated. For those years also the learned Dy. Commissioner(A) has rejected the assessees appeals on the same ground i.e., that the benefit of immunity cannot be granted where raid had taken place.;
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