Law:

Section:

Section 119 of the Income-tax Act, 1961 - Amnesty Scheme - Assessee filed return of income without enclosing challan of payment of tax and requested Assessing Officer to treat return to be filed under Amnesty Scheme - Whether in absence of payment of tax along with return, assessee was not entitled to get benefit of Amnesty Scheme - Held, yes FACTS After the search conducted by the CBI at the residence of the assessee, the latter filed a return of income on 31-3-1987 and requested the Assessing Officer to treat the return to be filed under the Amnesty Scheme. He also requested the Assessing Officer that the tax required to be paid should be adjusted from the cash seized by the CBI. The Assessing Officer had not accepted the assessee's return under the Amnesty Scheme, as the challan in token of payment of tax was not enclosed. On appeals, the Commissioner (Appeals) as well as the Tribunal upheld the impugned order. On appeal : HELD There is no provision in the Amnesty Scheme whereby the assessing authority has been given jurisdiction to examine or relax the requirement of payment of tax at the time of submission of the return. If one is claiming benefit of the Amnesty Scheme, it is for him to comply with the requirements specified therein. For getting the benefit of the scheme, the assessee has to pay tax along with the return, which has to be reflected by payment of tax and the challan thereof is to be produced along with the return. It is incumbent upon the assessee to show to the assessing authority that the tax has been paid. If the tax is not paid, then the assessing authority has no jurisdiction to accept the return under the Amnesty Scheme. [Para 4] The decisions of the lower authorities were, therefore, in accordance with law. K.H. Choudhury and U.K. Barthakur for the Appellant. U. Bhuyan for the Respondent. JUDGMENT P.P. Naolekar, CJ. - The appeal was admitted on the following question of law : "Whether, on the facts and in the circumstances of the case, submission of the return under the Amnesty Scheme of 1985-86 without predepositing the tax, the assessee is entitled to get benefit of the Amnesty Scheme of 1985-86 ?" 2. The brief facts which are…

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