https://www.taxtmi.com/caselaws?id=9668 The court ruled in favor of the petitioner, finding the notice under section 148 of the Income-tax Act, 1961 to be an abuse of power. The court held that the voluntarily disclosed income should not be included in the total income as long as the certificate issued under the Voluntary Disclosure of Income Scheme, 1997 remains valid. Additionally, the court determined that the petitioner was entitled to the benefits of the Scheme despite pending litigation involving partners of the petitioner firm. The court quashed the notice under section 148, affirming the petitioner's eligibility for the Scheme. en-us Tue, 14 Mar 2006 00:00:00 +0530 Sun, 28 Jun 2009 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9668 The court ruled in favor of the petitioner, finding the notice under section 148 of the Income-tax Act, 1961 to be an abuse of power. The court held that the voluntarily disclosed income should not be included in the total income as long as the certificate issued under the Voluntary Disclosure of Income Scheme, 1997 remains valid. Additionally, the court determined that the petitioner was entitled to the benefits of the Scheme despite pending litigation involving partners of the petitioner firm. The court quashed the notice under section 148, affirming the petitioner's eligibility for the Scheme. Case-Laws Income Tax Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9668