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2003 (9) TMI 30 - HC - Income TaxVoluntarily disclosed income - plaintiffs, while cross-examining defendant No.1 called upon him to produce a letter dated December 31,1975, purportedly addressed by the witness to the Commissioner of Income-tax. Mr. Shah, learned counsel appearing on behalf of defendant No. 1 objected even to the production of the document on the ground that the same was barred under section 12 of the Voluntary Disclosure of Income and Wealth Act, 1976 - document that the witness is called upon to produce is a covering letter in respect of the disclosure made by the witness under the Voluntary Disclosure Scheme of 1975. The letter refers to certain facts and attached thereto is the statement of income assessed, income to be disclosed, total tax due, tax paid and a token for balance of tax paid for the years 1967-68 to 1974-75 – Held that production of the letter would not defeat the provisions of the Scheme being barred u/s 12 of the Voluntary Disclosure of Income and Wealth Act, 1976
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