TaxTMI 
TaxTMI 
2017 (3) TMI 983
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.... respondents which was between 1st June, 2016 till 30th September, 2016. The assessee was given option to make disclosure during the intervening period and avail the benefit. The petitioner made disclosure but his case has not been considered under the Scheme of 2016, rather, his application was dismissed by the Principal Commissioner of Income Tax, Kota. The petitioner maintained a writ petition and is pending. During pendency of the writ petition, respondents are now proceeding in pursuance of search and even notice under Section 153A of the Act of 1961 has also been given. It is submitted that when beneficial scheme has been launched and till it was available, the respondents were under an obligation not to effect Section 132 of the Ac....
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....being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9 of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of ....
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....ction 132 or requisition has been made under section 132A or a survey has been carried out under section 133A of the Incometax Act in a previous year and a notice under sub-section (2) of section 143 for the assessment year relevant to such previous year or a notice under section 153A or under section 153C of the said Act for an assessment year relevant to any previous year prior to such previous year has not been issued and the time for issuance of such notice has not expired; or (iii) where any information has been received by the competent authority under an agreement entered into by the Central Government under section 90 or section 90A of the Income-tax Act in respect of such undisclosed asset." The perusal of Clause (e) reveals t....