Assistant Commissioner Of Income-Tax vs Ilaxi Textiles Industries on 19 October, 1993
12. Coming to the decision of the Tribunal in the case of Ilaxi Textiles Industries (supra), relied upon by the learned Departmental Representative, we find that the facts of the two cases are distinguishable. In the case of Ilaxi Textile Industries, enquiry by the Revenue had proceeded further, and had reached to a stage where concealment by the assessee had been detected and various statements of third parties to justify the same had also been recorded. Further, one of the technical third party who had given statement against the assessee was also cross-examined by the partner of the assessee-firm. Subsequently, after the cross examination on the date fixed for the next hearing of the case neither the assessee nor his authorised representative appeared before the Assessing Officer. Thereafter, the assessee-firm filed a revised return disclosing additional income referable to the enquiry in question under the Amnesty Scheme. For this very reason, subsequent filing of a revised return by the assessee-firm showing therein an additional income and claiming the benefits of the Amnesty Scheme had not been granted and the matter which brought before this Tribunal was upheld in favour of the Revenue. In the case before us, as will be apparent from the facts discussed hereinabove, no such enquiry had been made after the search by the Revenue and moreover as will be observed from the various statements of the partners of the firm and the employee all the statements are vague giving different explanations to the question. The Revenue has, therefore, made no exercise whatsoever to enquire into the matter and unearth facts which would lead to say that unaccounted income did accrue to the firm as stated by the employee Shri Kalyanbhai A. Vora but rejected in toto in the very preliminary statement of the main partner of the firm, viz., Shri G. K. Parikh. The act, therefore, of the assessee-firm of filing a return showing therein an additional income disclosed pursuant to the immunities of the Amnesty Scheme cannot thus be considered as based to be a disclosure by the assessee-firm after detection and thereby estopping the assessee-firm from the immunities as per the Amnesty Scheme.