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2018 (8) TMI 721 - UTTARAKHAND HIGH COURTBenefit of Income Declaration Scheme, 2016 - Review petition - earlier HC dismissed the petition of the assessee on the ground that, although the order dated 24.10.2016 does not refer to prosecution under Section 420 of IPC but of Corruption of Prevention Act, but since prosecution is going on against the petitioner for an offence which comes under Chapter XVII of the IPC, petitioner is not liable to be granted benefit of the said Scheme. Now a review application has been filed by the applicant/petitioner for reviewing the order dated 02.05.2018 on ground that certain facts could not be brought before this Court at the relevant time, such as, there is a scheme called “Income Declaration Scheme, 2016”, where an assessee can declare his undisclosed assets/income. This cannot be a ground for review. Under Order XLVII Rule 1 of the Code of Civil Procedure, grounds for review are very limited and such grounds are not available with the applicant/petitioner. Decided against the assessee.
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