https://www.taxtmi.com/caselaws?id=15206 The court dismissed the writ petition concerning the Voluntary Disclosure of Income Scheme, emphasizing the lack of grounds for relief and the statutory limitations on delay condonation. The petitioner's failure to provide a convincing explanation for the delayed tax payment led to the rejection of the request to condone the delay. The court distinguished previous cases and highlighted that provisions of a taxing statute should not be construed liberally. Despite the dismissal of the petition, the court allowed for the refund of the tax amount as permissible under the Finance Act. en-us Tue, 01 Feb 2000 00:00:00 +0530 Mon, 03 Aug 2009 16:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15206 The court dismissed the writ petition concerning the Voluntary Disclosure of Income Scheme, emphasizing the lack of grounds for relief and the statutory limitations on delay condonation. The petitioner's failure to provide a convincing explanation for the delayed tax payment led to the rejection of the request to condone the delay. The court distinguished previous cases and highlighted that provisions of a taxing statute should not be construed liberally. Despite the dismissal of the petition, the court allowed for the refund of the tax amount as permissible under the Finance Act. Case-Laws Income Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15206