TMI Blog2018 (8) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, but since prosecution is going on against the petitioner for an offence which comes under Chapter XVII of the IPC, petitioner is not liable to be granted benefit of the said Scheme. Now a review application has been filed by the applicant/petitioner for reviewing the order dated 02.05.2018 on ground that certain facts could not be brought before this Court at the relevant time, such as, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with a Delay Condonation application and has prayed that delay in filing the review application may be condoned. 2. Grounds mentioned in the affidavit appear to be bona fide and sufficient for condonation of delay in filing the review application. The Delay Condonation application is allowed. Delay is condoned. 3. Heard learned counsel for the parties on the review application. 4. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an order of the Income Tax Authorities dated 24.10.2016 has been denied to the petitioner on ground that CBI has filed prosecution under the Prevention of Corruption Act against the promoters of the company known as Hillways Construction Company Private Limited. According to the petitioner, however, the matter relates to three plots which were purchased by Hillways Engineering Company Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secution is going on against a person for any offence punishable under Chapter IX or Chapter XVII of the IPC, he is not liable to get benefit of the Scheme. Although the order dated 24.10.2016 does not refer to prosecution under Section 420 of IPC but of Corruption of Prevention Act, but since prosecution is going on against the petitioner for an offence which comes under Chapter XVII of the IPC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a review application has been filed by the applicant/petitioner for reviewing the order dated 02.05.2018 on ground that certain facts could not be brought before this Court at the relevant time, such as, there is a scheme called Income Declaration Scheme, 2016 , where an assessee can declare his undisclosed assets/income. This cannot be a ground for review. Under Order XLVII Rule 1 of the Code o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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