The appellant thereupon filed a writ appeal before a Division Bench of the High Court which, however, rejected the writ appeal by holding that since amnesty application had been filed after criminal proceedings lodged against the petitioners the application was number voluntary, and that there was, therefore, numbermerit in the appeal.
The criminal proceedings against the appellant were lodged only in 1988 and therefore the Appellate Bench does number appear to be companyrect in saying that the amnesty application was filed after the criminal proceedings were lodged against the petitioner.
No orders were passed on the application filed by the appellant.
The appellant had filed an application Under Section 273A of the Income tax Act, 1961, before the Commissioner of Income tax on 6th Feb. 1986.
He, therefore, approached the High Court of Karnataka by way of Writ Petition.
A learned single Judge disposed of the Writ Petition on 16 12 1988 on the ground that the appellant companyld number take advantage of the amnesty scheme because it was in force only till 31 3 87 and the appellant had number applied in time.
Special leave granted.
This application was made in pursuance of what has been described as an amnesty Scheme promulgated by the Department on 2 1 1986.
