Declaration filing triggers withdrawal of appeals and requires waiver of remedies, barring appellate consideration of declared tax arrears. Filing a declaration with the designated authority in the prescribed form triggers deemed withdrawal of pending appeals relating to disputed income, interest, penalty, fee or tax arrear upon issuance of the authority's certificate; writs and appeals before higher courts must be withdrawn with proof. The declarant must give a prescribed undertaking waiving any direct or indirect right to pursue remedies concerning the tax arrear. A declaration is void if material particulars are false, Scheme conditions are breached, or the undertaking is contravened, leading to revival of withdrawn proceedings and Income tax Act consequences, and appellate forums are barred from deciding declared issues.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration filing triggers withdrawal of appeals and requires waiver of remedies, barring appellate consideration of declared tax arrears.
Filing a declaration with the designated authority in the prescribed form triggers deemed withdrawal of pending appeals relating to disputed income, interest, penalty, fee or tax arrear upon issuance of the authority's certificate; writs and appeals before higher courts must be withdrawn with proof. The declarant must give a prescribed undertaking waiving any direct or indirect right to pursue remedies concerning the tax arrear. A declaration is void if material particulars are false, Scheme conditions are breached, or the undertaking is contravened, leading to revival of withdrawn proceedings and Income tax Act consequences, and appellate forums are barred from deciding declared issues.
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