https://www.taxtmi.com/caselaws?id=211862 The court validated the appellant's declaration under the Voluntary Disclosure of Income Scheme, 1997, considering it as made on the required date. The tax payment made within the permissible period was deemed timely. The court found the notice issued under section 148 of the Income-tax Act to be illegal due to the appellant's entitlement to a certificate under section 68(2). The court directed the issuance of the certificate and declared the subsequent assessment order invalid. The appeal was disposed of in favor of the appellant. en-us Tue, 22 Feb 2011 00:00:00 +0530 Tue, 27 Mar 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211862 The court validated the appellant's declaration under the Voluntary Disclosure of Income Scheme, 1997, considering it as made on the required date. The tax payment made within the permissible period was deemed timely. The court found the notice issued under section 148 of the Income-tax Act to be illegal due to the appellant's entitlement to a certificate under section 68(2). The court directed the issuance of the certificate and declared the subsequent assessment order invalid. The appeal was disposed of in favor of the appellant. Case-Laws Income Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211862