JATTURAM AND SONS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur, has referred the following questions for the opinion of this court :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicability of the 'Amnesty Scheme' could be judged in the assessment proceedings including the appellate proceedings but not in penalty proceedings ?"

(3.) IN the said case, the court held that even when the returns are filed after the notice, it can be legitimately contended that the assessee has co-operated in the enquiry.