https://www.taxtmi.com/caselaws?id=360824 The Income Declaration Scheme, 2016 excluded persons against whom prosecution was pending for offences punishable under Chapter IX or Chapter XVII of the Indian Penal Code and certain specified enactments. Because the criminal case against the petitioner also included Section 420 IPC, falling within Chapter XVII, the exclusion clause applied notwithstanding that the denial order referred to the Prevention of Corruption Act. The petitioner was therefore ineligible for the Scheme, and the challenge to rejection of the declaration failed. en-us Wed, 02 May 2018 00:00:00 +0530 Wed, 23 May 2018 07:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360824 The Income Declaration Scheme, 2016 excluded persons against whom prosecution was pending for offences punishable under Chapter IX or Chapter XVII of the Indian Penal Code and certain specified enactments. Because the criminal case against the petitioner also included Section 420 IPC, falling within Chapter XVII, the exclusion clause applied notwithstanding that the denial order referred to the Prevention of Corruption Act. The petitioner was therefore ineligible for the Scheme, and the challenge to rejection of the declaration failed. Case-Laws Income Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360824