https://www.taxtmi.com/caselaws?id=340480 An express exclusion in the Income Declaration Scheme, 2016 barred its use where search proceedings under Section 132 of the Income-tax Act, 1961 had been conducted or related notices were pending. Because the petitioner's premises were searched during the scheme period and no declaration was made before the search, the scheme was unavailable. The scheme could not override or suspend the statutory operation of the Income-tax Act during its currency. The search and consequential proceedings were therefore not liable to be quashed, and the writ petition failed. en-us Thu, 09 Mar 2017 00:00:00 +0530 Tue, 21 Mar 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340480 An express exclusion in the Income Declaration Scheme, 2016 barred its use where search proceedings under Section 132 of the Income-tax Act, 1961 had been conducted or related notices were pending. Because the petitioner's premises were searched during the scheme period and no declaration was made before the search, the scheme was unavailable. The scheme could not override or suspend the statutory operation of the Income-tax Act during its currency. The search and consequential proceedings were therefore not liable to be quashed, and the writ petition failed. Case-Laws Income Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340480