Proceedings under Black Money Act cannot be continued after dispute settled under Chapter XIX-A of Income Tax Act

Arun Mammen Vs Deputy Director of Income Tax (Investigation) (Madras High Court)

Madras High Court held that post settlement of disputed under Chapter XIX-A of the Income Tax Act, the continuance of the proceedings u/s. 10(1) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 cannot be allowed to continue. Thus, writ allowed.

Facts- These Writ Petitions have been filed by the respective petitioners for a Writ of Certiorari, to quash the Impugned Notice dated 02.2018 issued u/s. 10(1) of the Black Money (Undisclosed For

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