TMI Blog2018 (10) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... aken into consideration the entire Scheme while disposing of the writ petition as well as the review petition. The appellant was not eligible to get the benefit of the Income Declaration Scheme, 2016, since charges have been framed by the Special Judge, Anti Corruption, CBI against the appellant under Section 120-B, 420, 468 and 471 of IPC. Moreover, we would also like to clarify at this stage tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle Judge in MCC Review Petition No. 929 of 2018. 2. Key facts necessary for adjudication of this Appeal are that the appellant had filed Writ Petition (M/S) No. 3198 of 2016 seeking the benefit of Income Declaration Scheme, 2016, which gave an opportunity to an assessee to declare the undisclosed assets / income. One of the criterion for a person to avail the benefit of the Scheme is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S) on 2nd May, 2018. The appellant carried an Appeal against the judgment dated 2nd May, 2018 bearing SPA No. 405 of 2018. The Special Appeal was dismissed as withdrawn by a Division Bench of this Court on 9th July, 2018. The judgment dated 9th July, 2018 reads as follows: Mr. Gautam Jain and Mr. A.K. Sharma, Advocates for the appellant. Mr. H.M. Bhatia, Advocate for the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was not eligible to get the benefit of the Income Declaration Scheme, 2016, since charges have been framed by the Special Judge, Anti Corruption, CBI against the appellant under Section 120-B, 420, 468 and 471 of IPC. Moreover, we would also like to clarify at this stage that Special Appeal is not maintainable against an order passed in a review petition. The filing of cases repeatedly on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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