2008 (6) TMI 345

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....ment of the court was delivered by 1. D. A. Mehta J.-This petition challenges the action of the respondent authority in not issuing certificate of the full amount disclosed under the Voluntary Disclosure of Income Scheme, 1997 (VDIS) ; alternatively, the action of the respondent authority in not refunding the sum of Rs. 7,42,000 paid as tax and interest under the VDIS has been challenged. 2.....

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...., March 26, 1998, fell beyond the statutorily prescribed period of three months from the date of declaration and hence the respondent authority accepted the declaration only in relation to the income relatable to tax paid amounting to Rs. 3,35,000. Hence, the afore-said challenge. 4. The petitioner has made the following principal prayers : "(a) to command to the respondent to issue to the p....