No Benefit under IDS 2016 if Search initiated after launching of scheme

By way of this appeal, the appellant has challenged the judgment and order of the learned Single Judge, whereby the learned Single Judge has dismissed the writ petition of the appellant/ petitioner.

The appellant is an assessee and has challenged the action of the respondents not granting him the benefit of scheme, which was launched by the Central Government under the Finance Act, 2016.

Learned counsel for the appellant has contended that the Central Government has come with an Income Declaration Scheme, 2016 on 14.05.2016, which was made effective from 01.06.2016 to 30.09.2016. The appellant has faced in between the proceedings under Section 132 of the Income Tax Act, 1961 and a search warrant was also served upon him and a search was carried out from 30.06.2016 to 02.07.2016. In the meantime before 30.09.2016, the appellant has applied pursuant to the scheme which was launched by the Central Government and contended that in view of para/ clause 196 of the scheme, he is entitled to be covered under clause 196(e)(ii), which reads as under:-

“Scheme not to apply to certain persons.

196. The provisions of this scheme shall not apply-

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