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2006 (3) TMI 84 - HC - Income TaxRevenue referred to section 69 of the Finance Act, 1997, which prohibits reopening of any completed assessment based on Voluntary Disclosure of Income Scheme declaration. - petitioner pointed out that reopening of completed assessment prohibited under section 69 is that of the declarant's and not of any other assessee's. - In this case the declarant is the son and the assessee who challenged the assessments is his mother. Even though there is no bar against reopening of assessment under section 69 of the Finance Act, 1997, I do not think the petitioners are entitled to relief for the reason that the assessments challenged in the revision petitions are based on the returns filed and completed under section 143(1)(a) of the Income-tax Act. - Since the assessments challenged in revision before the Commissioner were based on returns filed and completed under section 143(1)(a), there is no mistake in the same and so much so, there is no scope for interference.
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