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2012 (7) TMI 752 - HC - Income TaxSearch - undisclosed income - Assessee explained that initial investment made by him in his proprietary firm was declared under provisions of Voluntary Disclosure of Income Scheme, 1997 – Held that:- search was conducted in case of assessee prior to voluntary disclosure, as per section 64(2) of the Finance Act, 1997 - no immunity to the appellant Search – Held that:- Authorities were competent to conduct search in the premises of the partners of the firm when the names of all the partners were specifically mentioned in the warrant of authorization - appeal is dismissed.
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