https://www.taxtmi.com/caselaws?id=16086 A declaration under the Voluntary Disclosure of Income Scheme, 1997 was held not to become non-est because tax and interest were deposited three days late. The Court construed the payment period flexibly, noting that the declarant's accident and hospitalization explained the delay, the delay was not disputed on facts, and the Revenue suffered no loss because interest for the delayed period was paid. It also applied the principle that taxing provisions may be read liberally where the language permits, in favour of the assessee. On those facts, the declaration remained valid and the Commissioner's order was unsustainable. en-us Mon, 22 Mar 1999 00:00:00 +0530 Thu, 01 Jan 2026 00:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16086 A declaration under the Voluntary Disclosure of Income Scheme, 1997 was held not to become non-est because tax and interest were deposited three days late. The Court construed the payment period flexibly, noting that the declarant's accident and hospitalization explained the delay, the delay was not disputed on facts, and the Revenue suffered no loss because interest for the delayed period was paid. It also applied the principle that taxing provisions may be read liberally where the language permits, in favour of the assessee. On those facts, the declaration remained valid and the Commissioner's order was unsustainable. Case-Laws Income Tax Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16086