2002 PTD 804

Case Laws / Head Notes / Paras

Tax Amnesty. Scheme, 2000 (C.B.R. Circular No.4, dated 1-3-2000), Para. 10(3) ---Words "issued" and "received" in para. 10(3), Tax Amnesty Scheme, 2000---Connotation---Word "issued"used in para. 10(3) of the Scheme with respect to acceptance or rejection letters connotes a performance of duty on the part of Assessing Officer, whereas the word "received" used with respect to show-cause notice, envisages the completion of an act of the issuance of notice by Assessing Officer, thus, envisaging the involvement of both the Assessing Officer and declarant. Tax Amnesty Scheme, 2000 (C.B.R. Circular No.4, dated 1-3-2000), paras. 10, 11 & 12---C.B.R. Circular No.9 of 2000, dated 31-5-2000, para. 2(c) ---C.B.R. Circular No. 1 of 2001, dated 29-1-2001, paras. 2, 3 & 4---Wealth Tax Act (X...