Law:

Section:

Section 276CC, read with section 119, of the Income-tax Act, 1961 - Offences and prosecutions - Failure to furnish return of income - Assessment years 1982-83 to 1985-86 - Assessees did not file returns for relevant years - Notices under section 148 were served upon them - Assessees took benefit of Amnesty Scheme given to them by Instruction No. 1720, dated 29-7-1986 and filed their returns - Whether prosecution could be launched against petitioners - Held, no Circulars and notifications - Instruction No. 1720, dated 29-7-1986 H.L. Tiku and Deepak Dhingra for the Petitioner. U.L. Watwani, R.D. Jolly and Rajeev Awasthi for the Respondent. JUDGMENT 1. These petitions are directed against the order of the learned A.C.M.M. dated 16-10-1989 in case Nos. 1271-4/1, whereby the learned Judge was pleased to frame charge under section 276CC of the Income-tax Act, 1961 ('the Act') against accused Nos. 1 and 2 while discharging accused No. 3. 2. The learned counsel for the petitioners submits that even though notice under section 148 of the Act had been served upon the petitioners for the assessment years 1982-83 to 1985-86, yet the petitioners were covered by the 'Amnesty Scheme' under which returns were filed on 31-3-1987. He draws my attention to Instruction No. 1720, dated 29-7-1986 wherein it is stated that even though the notices under section 139(2) or 148 have been issued, yet the assessee would be entitled to the benefit of the 'Amnesty Scheme'. Furthermore, the learned counsel for the petitioners points out order dated 28-6-1995 of the Commissioner,…

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