2019 (12) TMI 88 - SCH - Income Tax

Validity of Declaration made under Income Declaration Scheme, 2016 ( IDS ) - whether such declaration to be void for being in contravention of Section 193 of the FA, 2016 - as per petitioner no prior notice was issued to either of the Petitioners before passing the impugned order rejecting the declarations of undisclosed income under the IDA scheme - HELD THAT - Special Leave Petitions are dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions, and pending applications were disposed of. The citation is 2019 (12) TMI 88 - SC Order. Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice S. Ravindra Bhat were involved in the judgment. Key lawyers included Mr. Mukul Rohatgi and Mr. Arijit Prasad.