https://www.taxtmi.com/caselaws?id=15637 The High Court of Punjab and Haryana upheld the Commissioner's decision to reject a declaration under the Voluntary Disclosure of Income Scheme, 1997 due to a delay in tax payment by a partner in a timber business. The Court ruled that the Commissioner was justified in rejecting the declaration as the scheme did not allow for condonation of delays in tax payment, emphasizing strict adherence to statutory provisions to encourage tax compliance. The Court dismissed the writ petitions, affirming the rejection of the declaration. en-us Tue, 26 Oct 1999 00:00:00 +0530 Wed, 26 Aug 2009 15:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15637 The High Court of Punjab and Haryana upheld the Commissioner's decision to reject a declaration under the Voluntary Disclosure of Income Scheme, 1997 due to a delay in tax payment by a partner in a timber business. The Court ruled that the Commissioner was justified in rejecting the declaration as the scheme did not allow for condonation of delays in tax payment, emphasizing strict adherence to statutory provisions to encourage tax compliance. The Court dismissed the writ petitions, affirming the rejection of the declaration. Case-Laws Income Tax Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15637