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TMI Blog2016 (10) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... nce again in the hands of the assessee. - Decided in favour of the assessee and against the Department. - Income Tax Appeal No. 375 of 2006 - - - Dated:- 24-10-2016 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : S.C.,C.S.C.,D.Awasthi ORDER Service is deemed to be completed. This is an appeal under Section 260-A of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earch was conducted under Section 132 on the business and residential premises of the assessee on 19.12.1997. The A.O. issued a notice under Section 158BC on 24.7.1998 requesting the assessee to file return on Form No. 2B within 20 days of service of the notice. The assessee filed the return for the block period of 7.7.1999 and in the return so filed an undisclosed income was shown as NIL. Subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid provisions, it is clear, once a person files an application under Section 64 in accordance with the provisions of Section 65 in respect of any income chargeable to tax under the Act, which earlier he has not offered it to tax, the Commissioner on consideration of such application can grant a certificate tohim setting forth the particulars of voluntary disclosed of income and the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate is in force, the income which was the subject matter of the certificate cannot be taxed not only in the hands of the declarant but also in the hands of any other person. If such a certificate is obtained by misrepresentation misleading the Commissioner, the proper course would be to recall the said certificate. No such steps were taken. The certificate is still in force. When that being t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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