https://www.taxtmi.com/caselaws?id=369160 Eligibility for the Income Declaration Scheme, 2016 was denied because the appellant faced framed charges under Sections 120-B, 420, 468 and 471 IPC, bringing the matter within the statutory exclusion for prosecutions under Chapter IX or Chapter XVII IPC. The Court also held that a special appeal was not maintainable against an order passed in review proceedings and that repeated litigation on the same cause of action was impermissible as abuse of process. The rejection of the appellant's claim was therefore left undisturbed, and costs were imposed. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sun, 21 Oct 2018 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369160 Eligibility for the Income Declaration Scheme, 2016 was denied because the appellant faced framed charges under Sections 120-B, 420, 468 and 471 IPC, bringing the matter within the statutory exclusion for prosecutions under Chapter IX or Chapter XVII IPC. The Court also held that a special appeal was not maintainable against an order passed in review proceedings and that repeated litigation on the same cause of action was impermissible as abuse of process. The rejection of the appellant's claim was therefore left undisturbed, and costs were imposed. Case-Laws Income Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369160