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2006 (3) TMI 82 - HC - Income TaxNotice under section 148 - Voluntary Disclosure of Income - It is a fact that the petitioner applied under the Voluntary Disclosure of Income Scheme, 1997, and that the concerned authority after holding that the petitioner was eligible under the said Scheme and that section 78 of the said Scheme was not attracted, granted the benefit of the said Scheme to the petitioner and a certificate was issued by the Commissioner under section 68(2) to the petitioner. That the certificate granted by the Commissioner under section 68(2) of the Voluntary Disclosure of Income Scheme, 1997 is still holding the field - Revenue also admits that the amount of voluntarily disclosed income cannot be included in the total income of the declarant for any assessment year - we fail to understand the justification for the notice under section 148 - issuance of notice under section 148 of the Income-tax Act, 1961 is an abuse of the power by respondent
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