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2011 (2) TMI 1244 - HC - Income TaxVoluntary Disclosure of Income Scheme, 1997 – Held that:- respondent declined to grant the certificate contemplated under section 68(2) by his communication dated May 15, 1998, on the ground that the payment was not made within the period permitted by the law. Such a communication is unsustainable, second respondent directed to issue the necessary certificate to the appellant, during the pendency of the litigation before this court, an assessment on the basis of exhibit P3 notice has already been made by order, initiation of such proceedings itself is not permissible under the Scheme, assessment also to be illegal, judgment under appeal is set aside and the appeal is accordingly disposed of
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