https://www.taxtmi.com/caselaws?id=14345 The court held that the Voluntary Disclosure of Income Scheme, 1997, did not apply to income related to the assessment year 1961-62 under the Indian Income-tax Act, 1922. Declarations made for that assessment year were deemed invalid, leading to the denial of certificates under Section 68(2) of the Finance Act, 1997. Consequently, the petitioners' writ petitions were dismissed as the court upheld the respondent's decision not to issue certificates for the said assessment year. en-us Wed, 26 Aug 1998 00:00:00 +0530 Wed, 15 Jul 2009 13:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14345 The court held that the Voluntary Disclosure of Income Scheme, 1997, did not apply to income related to the assessment year 1961-62 under the Indian Income-tax Act, 1922. Declarations made for that assessment year were deemed invalid, leading to the denial of certificates under Section 68(2) of the Finance Act, 1997. Consequently, the petitioners' writ petitions were dismissed as the court upheld the respondent's decision not to issue certificates for the said assessment year. Case-Laws Income Tax Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14345