https://www.taxtmi.com/caselaws?id=384747 A disclosure under the Voluntary Disclosure of Income Scheme, 1997 was held ineligible where reassessment notice had already been served and the income had been shown in earlier returns, because the scheme excluded income already assessable after such notice. The declaration was treated as involving suppression of the prior disclosure and misrepresentation of the character of the income. The authority was also held to have incidental power under Section 21 of the General Clauses Act, 1897 to withdraw or rescind the certificate in the absence of a statutory bar. The certificate was therefore validly revoked, and scheme benefit denied. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 13 Dec 2019 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384747 A disclosure under the Voluntary Disclosure of Income Scheme, 1997 was held ineligible where reassessment notice had already been served and the income had been shown in earlier returns, because the scheme excluded income already assessable after such notice. The declaration was treated as involving suppression of the prior disclosure and misrepresentation of the character of the income. The authority was also held to have incidental power under Section 21 of the General Clauses Act, 1897 to withdraw or rescind the certificate in the absence of a statutory bar. The certificate was therefore validly revoked, and scheme benefit denied. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384747