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2008 (6) TMI 359 - HC - Income TaxVoluntary Disclosure of Income Scheme, 1997 (VDIS) - respondent authority in not issuing certificate of the full amount disclosed under the VDIS - petitioner has made the following principal prayers : "(a) to command to the respondent to issue to the petitioner cer-tificate of the full amount accepting the declaration made by the peti-tioner under the Voluntary Disclosure of Income Scheme, 1997 at annexure "B" hereto ; or In the alternative : (b) to command to the respondent to refund and/or permit adjust-ment of the amount of Rs. 7,42,000 paid by the petitioner under the Voluntary Disclosure of Income Scheme, 1997 if it is found as not covered under the Scheme - Held that: - assessees are not entitled to the benefit of the Scheme since the payments made by them were not in terms of the Scheme, we direct the Revenue authorities to refund or adjust the amounts already deposited by the assessees in purported compliance with the provisions of the Scheme to the concerned assessees in accordance with law - respondent authority is directed to either refund or adjust the amount already deposited by the assessee to the tune of Rs. 7,42,000 in accordance with the directions issued by the apex court
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