https://www.taxtmi.com/caselaws?id=14722 The court held that the notice issued under section 263 of the Income-tax Act was quashed as it was issued without jurisdiction. The Assessing Officer's actions under the Voluntary Disclosure of Income Scheme were not strictly in accordance with the provisions, but the income declared was ultimately accepted. The court directed the Assessing Officer to reconsider the petitioner's application for interest on refunds within six weeks. The writ petition was allowed, the notice was quashed, and the Assessing Officer was directed to reconsider the interest application. en-us Mon, 24 Jul 2000 00:00:00 +0530 Sat, 18 Jul 2009 12:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14722 The court held that the notice issued under section 263 of the Income-tax Act was quashed as it was issued without jurisdiction. The Assessing Officer's actions under the Voluntary Disclosure of Income Scheme were not strictly in accordance with the provisions, but the income declared was ultimately accepted. The court directed the Assessing Officer to reconsider the petitioner's application for interest on refunds within six weeks. The writ petition was allowed, the notice was quashed, and the Assessing Officer was directed to reconsider the interest application. Case-Laws Income Tax Mon, 24 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14722