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...