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2018 (11) TMI 1396 - BOMBAY HIGH COURTVoluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - eligibility of benefits u/s 108 of the Finance Act, 2013 - penalty - Held that:- The Assistant Commissioner does not dispute the Petitioner's assertions that not the tax of ₹ 4,73,527/, but sum of ₹ 3,40,686/was outstanding. The declaration included a payment of ₹ 1,32,841/previously made. If that was the case, the Assistant Commissioner ought to have considered the correct figure of tax dues. He could not have enforced the Petitioner's declaration which was factually erroneous. Even if the declaration required an amendment, the Petitioner had under his letter dated 27th December, 2013 brought the correct facts to the notice of the Departmental Authorities. Such letter could have been treated as a request for amending the declaration. Nothing is brought to our notice to suggest that such amendment application had to be filed in a particular format. Even if so, the same would be a purely procedural aspect. The authority shall therefore grant the benefit of the Voluntary Compliance Encouragement Scheme to the Petitioner - Petition allowed.
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