https://www.taxtmi.com/caselaws?id=448967 HC held that payments made before IDS commencement (1 June 2016) in the form of advance tax and self-assessment tax are not automatically allowable under the Income Declaration Scheme 2016 except TDS; a declaration obtained by misrepresentation is void. Noting unexplained reduction of declared tax for AY 2012-13, the court set aside the impugned order for a limited purpose and remitted the matter to the respondent and Assessing Officer to examine the assessee's AY 2012-13 accounts, verify the correctness of the declaration, correct arithmetical errors and, if the declaration is proper, accept and close it under the Scheme. en-us Mon, 29 Jan 2024 00:00:00 +0530 Mon, 01 Sep 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448967 HC held that payments made before IDS commencement (1 June 2016) in the form of advance tax and self-assessment tax are not automatically allowable under the Income Declaration Scheme 2016 except TDS; a declaration obtained by misrepresentation is void. Noting unexplained reduction of declared tax for AY 2012-13, the court set aside the impugned order for a limited purpose and remitted the matter to the respondent and Assessing Officer to examine the assessee's AY 2012-13 accounts, verify the correctness of the declaration, correct arithmetical errors and, if the declaration is proper, accept and close it under the Scheme. Case-Laws Income Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448967