2008 (6) TMI 345

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..... D. A. Mehta J.-This petition challenges the action of the respondent authority in not issuing certificate of the full amount disclosed under the Voluntary Disclosure of Income Scheme, 1997 (VDIS) ; alternatively, the action of the respondent authority in not refunding the sum of Rs. 7,42,000 paid as tax and interest under the VDIS has been challenged. 2. Heard Mr. S. N. Soparkar, learned senior .....

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..... y prescribed period of three months from the date of declaration and hence the respondent authority accepted the declaration only in relation to the income relatable to tax paid amounting to Rs. 3,35,000. Hence, the afore-said challenge. 4. The petitioner has made the following principal prayers : "(a) to command to the respondent to issue to the petitioner certificate of the full amount accepti .....

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..... re not in terms of the Scheme, we direct the Revenue authorities to refund or adjust the amounts already deposited by the assessees in purported compliance with the provisions of the Scheme to the concerned assessees in accordance with law." 6. Hence, the respondent authority is directed to either refund or adjust the amount already deposited by the assessee to the tune of Rs. 7,42,000 in accorda .....

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