2017 (5) TMI 845

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....as launched by the Central Government under the Finance Act, 2016. 3. Learned counsel for the appellant has contended that the Central Government has come with an Income Declaration Scheme, 2016 on 14.05.2016, which was made effective from 01.06.2016 to 30.09.2016. The appellant has faced in between the proceedings under Section 132 of the Income Tax Act, 1961 and a search warrant was also served upon him and a search was carried out from 30.06.2016 to 02.07.2016. In the meantime before 30.09.2016, the appellant has applied pursuant to the scheme which was launched by the Central Government and contended that in view of para/clause 196 of the scheme, he is entitled to be covered under clause 196(e)(ii), which reads as under:- "Scheme ....

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....tice under Section 153A of the Act of 1961 was issued and the present writ petition was dismissed and his earlier writ petition has become infructuous in view of the order passed by the learned Single Judge. 5. Learned counsel for the appellant has raised the following questions for consideration:- "1. Whether the IDS, 2016 is a self contained code and can the designated authority go beyond the scope and mandate of the same? "2. Whether the designated authority and the Learned Single Judge has correctly interpreted the mandate of 196(e) (ii) ? "3. Whether the learned Single Judge was legally right in holding that the provisions of the Finance Act, 2016 (IDS,2016) cannot override the provisions of Income Tax Act, 1961 during the ....