https://www.taxtmi.com/caselaws?id=16002 A later declaration under the Voluntary Disclosure of Income Scheme, 1997 could not claim statutory benefit where search proceedings under section 132 had already commenced in relation to the undisclosed cash. The declaration was made after the search and prohibitory order had begun, so the exclusion in section 64(2)(ii) applied and the disclosed amount remained of the Scheme. The notice under section 158BC was also upheld because it only required a true and correct block return including undisclosed income and no jurisdictional defect was shown. The petition therefore failed. en-us Thu, 26 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2009 13:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16002 A later declaration under the Voluntary Disclosure of Income Scheme, 1997 could not claim statutory benefit where search proceedings under section 132 had already commenced in relation to the undisclosed cash. The declaration was made after the search and prohibitory order had begun, so the exclusion in section 64(2)(ii) applied and the disclosed amount remained of the Scheme. The notice under section 158BC was also upheld because it only required a true and correct block return including undisclosed income and no jurisdictional defect was shown. The petition therefore failed. Case-Laws Income Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16002