https://www.taxtmi.com/caselaws?id=26656 A declaration under the Voluntary Disclosure of Income and Wealth Act, 1976 had to be actually filed or received within the prescribed cut-off date; posting it before the deadline was not enough. The court read the words "make" and "made" strictly in light of the limitation scheme and held that, because the Act contained no power to condone delay, neither the Commissioner nor the Court could extend time on equitable grounds or because of postal delay. The declaration received after the deadline was therefore invalid, and the refusal to condone delay was upheld. en-us Tue, 23 Jul 1985 00:00:00 +0530 Sat, 06 Feb 2010 15:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26656 A declaration under the Voluntary Disclosure of Income and Wealth Act, 1976 had to be actually filed or received within the prescribed cut-off date; posting it before the deadline was not enough. The court read the words "make" and "made" strictly in light of the limitation scheme and held that, because the Act contained no power to condone delay, neither the Commissioner nor the Court could extend time on equitable grounds or because of postal delay. The declaration received after the deadline was therefore invalid, and the refusal to condone delay was upheld. Case-Laws Income Tax Tue, 23 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26656