TaxTMI 
TaxTMI 
2018 (12) TMI 1219
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....ent years 2011-12 to 2016-17. The petitioner apprehends that for the block assessment for the aforesaid years the assessing officer will include the income declared by the petitioner under the Pradhan Mantri Garib Kalyan Yojana, 2016 (in short "PMGKY") for which the petitioner has already paid tax of Rs. 6,01,91,010/- despite the fact that under clause 199I of the said scheme the amount of undisclosed income declared in accordance with section 180 shall not be included in the total income of the declarant for any assessment year under the income tax act, if the declarant make the payment of tax and surcharge referred to in section 184 and penalty referred to in section 185, by the date specified under subsection (1) of section 187. Learned....
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....er had deposited Rs. 6,01,91,010/- in PMGKY on 31.03.2017. Learned Counsel for the petitioner has contended that after deposition of the aforesaid amount of Tax, surcharge and penalty, the petitioner is entitled for the benefit of the provisions of Sections 199-I and 199-J of the PMGKY, 2016 and, therefore, the income which is disclosed as aforesaid would not be included in total income and it cannot be assessed subsequently on the income so disclosed by him. The petitioner has further taken us through the notice under Section 153A of the Income Tax Act, which has been issued subsequent to the proceedings issued under Section 153A for the Assessment years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 to which the petitioner has s....
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....he PMGKY which are identical and similar to the Clauses 188 and 189 of the Income Declaration Scheme 2016 which is being reproduced here under:- "188. Undisclosed income declared not to be included in total income- The amount of undisclosed income declared in accordance with section 183 shall not be included in the total income of the declarant for any assessment year under The Income Tax Act, if the declarant makes the payment of tax and surcharge referred to in section 184 and the penalty referred to in section 185, by the date specified under subsection (1) of section 187. 189. Undisclosed income declared not to affect perfect finality of completed assessments :- A declarant under this scheme shall not be entitled in respect of undis....
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....e conditions held out in the said scheme as laid down in clause 199I and 199J which clearly provides that the amount of undisclosed income declared in accordance with section 180 shall not be included in total income of the declarant for any assessment year under the Income Tax Act, if the declarant make the payment of tax and surcharge referred to in section 184 and the penalty referred to in section 185, by the date specified under subsection (1) of section 187, and further embargo has been placed upon the department not to reopen any assessment of reassessment under the said provision . The show cause notices dated 30.05.2018 issued under Section 153A of the Income Tax Act, 1961 pertain to the assessment years 2011- 12 to 2016-17. It ma....