https://www.taxtmi.com/caselaws?id=75708 An omission to consider a voluntary disclosure certificate already on record was treated as a mistake apparent from the record and was therefore rectifiable by miscellaneous petition. Once the Voluntary Disclosure of Income Scheme, 1997 certificate had been accepted, the income covered by it could not be brought to tax again in the block assessment. The Tribunal was therefore justified in allowing rectification and directing deletion of the amount covered by the certificate. en-us Wed, 12 Dec 2007 00:00:00 +0530 Fri, 07 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75708 An omission to consider a voluntary disclosure certificate already on record was treated as a mistake apparent from the record and was therefore rectifiable by miscellaneous petition. Once the Voluntary Disclosure of Income Scheme, 1997 certificate had been accepted, the income covered by it could not be brought to tax again in the block assessment. The Tribunal was therefore justified in allowing rectification and directing deletion of the amount covered by the certificate. Case-Laws Income Tax Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75708