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2011 (3) TMI 1431 - GUJARAT HIGH COURTVoluntary Disclosure of Income - petitioner has been informed that since he has not paid the tax as required under section 67(1) of the Finance Act, 1997 (the Act) in respect of the Voluntary Disclosure of Income within the stipulated time, his declaration furnished under section 65(1) of the Act, is treated as being never to have been filed under the Scheme and refusing to issue the certificate under section 68(2) of the Act – 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, 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, petitioner is not entitled to the benefit of the Scheme since the payment was not made in terms of the Scheme, the respondent authority is directed to either refund or adjust the amount of Rs.4,74,584/- already deposited by the assessee in purported compliance of the provisions of the Scheme, in accordance with law
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