TMI Blog2017 (5) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... er the scheme and any person acquiring the same debar during the scheme can be granted the benefit of the scheme, the answer in is 'No'. The terms are not which are prohibited by law prior to launching of the scheme. If anybody acquired any disqualification during the scheme, has to be treated equal otherwise that will create two class. The scheme of 2016 will not override the provisions of the Income Tax Act and the scheme which has come by way of limited purpose cannot prevail over the Income Tax Act. In that view of the matter, the order passed by designated authority is just and proper. We are in complete agreement with the view taken by the learned Single Judge. - D.B. SPECIAL APPEAL WRIT NO. 362 OF 2017 - - - Dated:- 24-3-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st day of April, 2017- (i)** ** ** (ii) where a search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under Section 133A of the Income-tax Act in a previous year and a notice under sub-section (2) of section 143 for the assessment year relevant to such previous year or a notice under section 153A or under section 153C of the said Act for an assessment year relevant to any previous year prior to such previous year has not been issued and the time for issuance of such notice has not expired; or 4. Since the raid and search proceedings under Section 132 were initiated after the launching of the scheme and clause (ii) covers only prior to the launching of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnated authority or the courts can hunt for the aims and objects of the statute? 6. Counsel for the appellant has taken us to the scheme and its clause 196(e)(ii) and contended that the Legislature while interpreting has not included a class which can make declaration if any proceedings are initiated under Section 132 of the Act after 01.06.2016. 7. We have heard the Counsel for the appellant. 8. Before proceedings with the matter, it will not be out of place to mention here that in the taxing statutes, the Court has to be very slow in interpreting the statutes where intention of the legislature is to curb the evasion of tax. This is a peculiar case where the Government has granted the benefit under the scheme only to the person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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