https://www.taxtmi.com/caselaws?id=25191 Immunity under a voluntary disclosure scheme is confined to the declarant, so disclosures made by individual family members cannot be set off against additions in the assessment of a separate Hindu undivided family. The scheme granted benefit, concession or immunity only to the person making the declaration, and the Act treated an individual and a Hindu undivided family as distinct assessable units. The finding that the family members had no independent source of investment reinforced that only disclosures made in the assessee's own name could explain the disputed investments. The claim to use the members' disclosures was therefore rejected, and the position was held against the assessee and in favour of the Revenue. en-us Fri, 25 Sep 1987 00:00:00 +0530 Thu, 20 Feb 2025 16:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25191 Immunity under a voluntary disclosure scheme is confined to the declarant, so disclosures made by individual family members cannot be set off against additions in the assessment of a separate Hindu undivided family. The scheme granted benefit, concession or immunity only to the person making the declaration, and the Act treated an individual and a Hindu undivided family as distinct assessable units. The finding that the family members had no independent source of investment reinforced that only disclosures made in the assessee's own name could explain the disputed investments. The claim to use the members' disclosures was therefore rejected, and the position was held against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 25 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25191