https://www.taxtmi.com/caselaws?id=38106 Acquisition proceedings under Chapter XX-A of the Income-tax Act do not attain finality while statutory appeals under sections 269G and 269H remain pending, because finality arises only after the appeal period expires without an appeal or after High Court confirmation. The voluntary disclosure press note issued with the Voluntary Disclosure of Income and Wealth Act, 1976 extended relief to transferees whose acquisition proceedings were still non-final. Where the assessee made the prescribed disclosure, deposit, and obtained the certificate, the scheme required the pending acquisition proceedings to be dropped. en-us Fri, 10 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 12:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38106 Acquisition proceedings under Chapter XX-A of the Income-tax Act do not attain finality while statutory appeals under sections 269G and 269H remain pending, because finality arises only after the appeal period expires without an appeal or after High Court confirmation. The voluntary disclosure press note issued with the Voluntary Disclosure of Income and Wealth Act, 1976 extended relief to transferees whose acquisition proceedings were still non-final. Where the assessee made the prescribed disclosure, deposit, and obtained the certificate, the scheme required the pending acquisition proceedings to be dropped. Case-Laws Income Tax Fri, 10 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38106