2020 (1) TMI 1537

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..... e Act - HELD THAT:- Once the income offered and the IDS, 2016 is accepted by the Department, an order passed u/s 143(3) of the Act cannot be revised, as the items of addition in question directed by the ld. Pr. CIT was part of the IDS, 2016 application and not part of the order passed u/s 143(3) of the Act. Even otherwise once a person has availed IDS, 2016 and paid taxes, in our view it is not .....

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..... to tax under Income Declaration Scheme ( IDS for short), 2016 and paid taxes thereto. This fact was stated before the ld. Pr. CIT by the assessee. The ld. DR also acknowledges the same. The Pr. CIT proposes that the purchase price of 1,00,000/- is to be added and the commission payment to the tune of ₹3,76,219/- has to be brought to tax, in his order passed u/s 263 of the Act. 3. In our .....

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