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2017 (5) TMI 845 - RAJASTHAN HIGH COURT

2017 (5) TMI 845 - RAJASTHAN HIGH COURT - TMI - Benefit of Income Declaration Scheme, 2016 - Whether the IDS, 2016 is a self contained code and can the designated authority go beyond the scope and mandate of the same? - Held that:- 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 u .....

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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 - MR. K.S. JHAVERI, AND VIJAY KUMAR VYAS, JJ. For The Appellant Suresh Sahni and R.M. Sharma ORDER 1. By way of .....

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cheme, 2016 on 14.05.2016, which was made effective from 01.06.2016 to 30.09.2016. The appellant has faced in between the proceedings under Section 132 of the Income Tax Act, 1961 and a search warrant was also served upon him and a search was carried out from 30.06.2016 to 02.07.2016. In the meantime before 30.09.2016, the appellant has applied pursuant to the scheme which was launched by the Central Government and contended that in view of para/clause 196 of the scheme, he is entitled to be cov .....

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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 initia .....

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03.10.2016 is challenged, however in the meantime notice under Section 153A of the Act of 1961 was issued and the present writ petition was dismissed and his earlier writ petition has become infructuous in view of the order passed by the learned Single Judge. 5. Learned counsel for the appellant has raised the following questions for consideration:- "1. Whether the IDS, 2016 is a self contained code and can the designated authority go beyond the scope and mandate of the same? "2. Whet .....

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Act, 1961? "5. Whether despite the non-ambiguity in the language of 196(e)(ii), the designated 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. .....

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