https://www.taxtmi.com/caselaws?id=9696 The court dismissed the petition seeking a refund based on a voluntary disclosure of income under the Voluntary Disclosure of Income Scheme. The court held that assessments based on returns filed under section 143(1)(a) could not be disputed and noted that any correction should have been sought by canceling the voluntary disclosure certificate. As the assessments were found to be valid and no challenge was made to the certificate, the court found no grounds for interference, ultimately ruling the petition devoid of merit. en-us Mon, 13 Mar 2006 00:00:00 +0530 Mon, 29 Jun 2009 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9696 The court dismissed the petition seeking a refund based on a voluntary disclosure of income under the Voluntary Disclosure of Income Scheme. The court held that assessments based on returns filed under section 143(1)(a) could not be disputed and noted that any correction should have been sought by canceling the voluntary disclosure certificate. As the assessments were found to be valid and no challenge was made to the certificate, the court found no grounds for interference, ultimately ruling the petition devoid of merit. Case-Laws Income Tax Mon, 13 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9696