https://www.taxtmi.com/caselaws?id=12507 The court upheld the rejection of the appellant's declaration under the Voluntary Disclosure of Income Scheme, 1997, citing the search and seizure conducted under section 132 of the Income-tax Act, which encompassed assets of both the appellant and his brother. Despite the search warrant being issued in the brother's name, the court found that the search was relevant to the appellant as well, based on joint applications and admissions of ownership. Consequently, the court dismissed the appeal, affirming the rejection of the declaration and applying section 64(2)(ii) of the Finance Act, 1997. en-us Mon, 05 Nov 2001 00:00:00 +0530 Wed, 03 Mar 2010 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12507 The court upheld the rejection of the appellant's declaration under the Voluntary Disclosure of Income Scheme, 1997, citing the search and seizure conducted under section 132 of the Income-tax Act, which encompassed assets of both the appellant and his brother. Despite the search warrant being issued in the brother's name, the court found that the search was relevant to the appellant as well, based on joint applications and admissions of ownership. Consequently, the court dismissed the appeal, affirming the rejection of the declaration and applying section 64(2)(ii) of the Finance Act, 1997. Case-Laws Income Tax Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12507