https://www.taxtmi.com/caselaws?id=76211 Under the Voluntary Disclosure of Income Scheme, 1997, the tax and interest had to be paid within the prescribed three-month period, and that time limit was treated as mandatory. A declarant seeking the scheme's benefit had to comply strictly with its terms, and neither equitable considerations nor writ jurisdiction under Article 226 could extend the period or create a condonation power not expressly provided. On the jurisdictional challenge, the Court held that the order had in fact been made by the competent Commissioner, with separate communication of the decision creating no infirmity. The challenge based on limitation and competence therefore failed. en-us Tue, 09 Feb 2010 00:00:00 +0530 Tue, 06 Sep 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76211 Under the Voluntary Disclosure of Income Scheme, 1997, the tax and interest had to be paid within the prescribed three-month period, and that time limit was treated as mandatory. A declarant seeking the scheme's benefit had to comply strictly with its terms, and neither equitable considerations nor writ jurisdiction under Article 226 could extend the period or create a condonation power not expressly provided. On the jurisdictional challenge, the Court held that the order had in fact been made by the competent Commissioner, with separate communication of the decision creating no infirmity. The challenge based on limitation and competence therefore failed. Case-Laws Income Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76211