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2018 (10) TMI 1126 - HC - Income TaxBenefit of Income Declaration Scheme, 2016 - contention of the appellant is that certain clauses of the Income Declaration Scheme, 2016 had not been taken into consideration by the single member bench of the HC - Held that:- The learned Single Judge has taken into consideration the entire Scheme while disposing of the writ petition as well as the review petition. The appellant was not eligible to get the benefit of the Income Declaration Scheme, 2016, since charges have been framed by the Special Judge, Anti Corruption, CBI against the appellant under Section 120-B, 420, 468 and 471 of IPC. Moreover, we would also like to clarify at this stage that Special Appeal is not maintainable against an order passed in a review petition. The filing of cases repeatedly on the same cause of action amounts to gross misuse of the process of the Court. Accordingly, there is no merit in the Appeal. The same is dismissed with cost quantified at ₹ 10,000/-.
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