https://www.taxtmi.com/caselaws?id=15597 The court ruled in favor of the petitioner, setting aside the rejection of their declaration under the Voluntary Disclosure of Income Scheme, 1997. The judge emphasized that the declarant should receive the scheme's benefits if the tax is paid with interest, even if there was a slight delay in payment. The judgment highlighted the scheme's purpose of uncovering hidden income and generating revenue, indicating that strict adherence to time limits may not be reasonable in cases where circumstances beyond the declarant's control caused payment delays. en-us Wed, 15 Sep 1999 00:00:00 +0530 Mon, 03 May 2010 00:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15597 The court ruled in favor of the petitioner, setting aside the rejection of their declaration under the Voluntary Disclosure of Income Scheme, 1997. The judge emphasized that the declarant should receive the scheme's benefits if the tax is paid with interest, even if there was a slight delay in payment. The judgment highlighted the scheme's purpose of uncovering hidden income and generating revenue, indicating that strict adherence to time limits may not be reasonable in cases where circumstances beyond the declarant's control caused payment delays. Case-Laws Income Tax Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15597