https://www.taxtmi.com/caselaws?id=17165 The court rejected the petitioner's claim seeking a declaration that searches conducted by the respondent were illegal and void under the Income-tax Act. It held that the Voluntary Disclosure of Income Scheme did not suspend the power to search premises under section 132 of the Act. The court emphasized that compliance with the scheme's conditions is necessary for availing its benefits and that the power to search is independent of the scheme. Additionally, the court dismissed arguments of discrimination and violation of rights under Article 14 of the Constitution, emphasizing the importance of upholding tax laws and preventing tax evasion without suspending enforcement powers. en-us Mon, 27 Oct 1997 00:00:00 +0530 Tue, 15 Sep 2009 15:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17165 The court rejected the petitioner's claim seeking a declaration that searches conducted by the respondent were illegal and void under the Income-tax Act. It held that the Voluntary Disclosure of Income Scheme did not suspend the power to search premises under section 132 of the Act. The court emphasized that compliance with the scheme's conditions is necessary for availing its benefits and that the power to search is independent of the scheme. Additionally, the court dismissed arguments of discrimination and violation of rights under Article 14 of the Constitution, emphasizing the importance of upholding tax laws and preventing tax evasion without suspending enforcement powers. Case-Laws Income Tax Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17165