https://www.taxtmi.com/caselaws?id=11664 A valid certificate issued under the Voluntary Disclosure of Income Scheme, 1997 confers statutory immunity where the declarant satisfies the scheme conditions and the certificate is not shown to have been obtained on legally sustainable grounds of ineligibility or falsity of material particulars. On the facts noted, the declarant was eligible to file the disclosure because no notice under sections 142(1) or 148 had been issued and no action under sections 132(1) or 133A had been taken. The omission to mention seizure in the declaration did not defeat protection, and the department could not disregard the valid certificate or continue covered proceedings under sections 158BD and 158BC. en-us Wed, 02 Apr 2003 00:00:00 +0530 Fri, 05 Feb 2010 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11664 A valid certificate issued under the Voluntary Disclosure of Income Scheme, 1997 confers statutory immunity where the declarant satisfies the scheme conditions and the certificate is not shown to have been obtained on legally sustainable grounds of ineligibility or falsity of material particulars. On the facts noted, the declarant was eligible to file the disclosure because no notice under sections 142(1) or 148 had been issued and no action under sections 132(1) or 133A had been taken. The omission to mention seizure in the declaration did not defeat protection, and the department could not disregard the valid certificate or continue covered proceedings under sections 158BD and 158BC. Case-Laws Income Tax Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11664