https://www.taxtmi.com/caselaws?id=26347 The High Court directed the Tribunal to state the case and refer two questions of law concerning the Voluntary Disclosure of Income and Wealth Ordinance, 1975. The first issue was whether an assessee could set off the entire amount disclosed under the Ordinance against an addition made in assessment year 1974-75; the Court treated this as a legal question on the scope of immunity and did not decide the merits. The second issue was whether a composite disclosure could be apportioned equally across four assessment years, with immunity limited to one-fourth for 1974-75; this too was held to require reference for opinion, not immediate determination. Parties were left to bear their own costs. en-us Fri, 01 Aug 1986 00:00:00 +0530 Thu, 04 Feb 2010 13:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26347 The High Court directed the Tribunal to state the case and refer two questions of law concerning the Voluntary Disclosure of Income and Wealth Ordinance, 1975. The first issue was whether an assessee could set off the entire amount disclosed under the Ordinance against an addition made in assessment year 1974-75; the Court treated this as a legal question on the scope of immunity and did not decide the merits. The second issue was whether a composite disclosure could be apportioned equally across four assessment years, with immunity limited to one-fourth for 1974-75; this too was held to require reference for opinion, not immediate determination. Parties were left to bear their own costs. Case-Laws Income Tax Fri, 01 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26347