1999 (12) TMI 9

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....RISHNAN C. J.---The respondent in the writ petition, Commissioner of Income-tax, is the appellant. The respondent herein submitted a declaration under the Voluntary Disclosure of Income Scheme, 1997. The said Scheme came into force on July 1, 1997, and the last date for submitting the declaration was December 31, 1997. The declarant has to file the declaration without paying the tax payable under ....

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....payment of tax, the respondent is entitled to the benefit of the Voluntary Disclosure of Income Scheme. Aggrieved by the same, the present appeal is filed. We heard the appellant's counsel. It was submitted by the appellant's counsel that the Voluntary Disclosure of Income Scheme is a special procedure and the payment of tax should be made in accordance with the scheme and if there is any vi....