https://www.taxtmi.com/caselaws?id=14333 A declarant under the Voluntary Disclosure of Income Scheme, 1997 who filed the declaration within the scheme period but paid the tax three days after the three-month limit was held not to be disentitled from the scheme benefit. The Court treated the scheme as special in nature and noted that the learned single Judge's discretionary extension was not contrary to the express provisions of law. Appellate interference was justified only if that discretion was shown to be irrational or illegal, and no such defect was demonstrated. en-us Thu, 23 Dec 1999 00:00:00 +0530 Wed, 15 Jul 2009 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14333 A declarant under the Voluntary Disclosure of Income Scheme, 1997 who filed the declaration within the scheme period but paid the tax three days after the three-month limit was held not to be disentitled from the scheme benefit. The Court treated the scheme as special in nature and noted that the learned single Judge's discretionary extension was not contrary to the express provisions of law. Appellate interference was justified only if that discretion was shown to be irrational or illegal, and no such defect was demonstrated. Case-Laws Income Tax Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14333