Section 148 Notice Deemed Abuse of Power Due to Valid Section 68(2) Certificate Under Voluntary Disclosure Scheme 1997.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notice under section 148 - The certificate granted by the Commissioner under section 68(2) of the Voluntary Disclosure of Income Scheme, 1997 is still holding the field - ssuance of notice under section 148 of the Income-tax Act, 1961 is an abuse of the power by Department - AT....