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Benefit of IDS, 2016 cannot be given to Person Prosecuted u/s 420
Case Law Details
- Case Name
- M/s Hillways Construction Company Private Limited Vs Income Tax Department and others (Uttarakhand High Court)
- Appeal Number
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- Date of Judgement/Order
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M/s Hillways Construction Company Private Limited Vs Income Tax Department and others (Uttarakhand High Court);
Admittedly Section 420 of IPC is an offence which comes under Chapter XVII of the IPC. Income Declaration Scheme (IDS), 2016, of which the petitioner is seeking benefit, categorically stipulates that in case prosecution is going on against a person for any offence punishable under Chapter IX or Chapter XVII of the IPC, he is not liable to get benefit of the Scheme. Although the order dated 24.10.2016 does not refer to prosecution under Section 420 of IPC but of Corru...
