Section 183 of the Finance Act, 2016—Income declaration scheme, 2016—Where the jurisdictional Principal Commissioner/Commissioner of Income Tax finds a declaration to be based on misrepresentation or suppression of facts, he would not be precluded from holding the declaration itself to be void in terms of Section 193 of the FA, 2016

Facts: Whether the Principal Commissioner was justified in passing the order under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 ('IDS'), holding the declaration made by each of the Petitioners under the IDS to be void under Section 193 of the FA, 2016 on the ground that it was made both by misrepresenting and suppressing facts.

Held, that where the jurisdictional Principal Commissioner/Commissioner of Income Tax finds a declaration to be based on misrepresentation or suppression of facts, he would not be precluded from holding the declaration itself to be void in terms of Section 193 of the FA, 2016. The Court accepts the contention of the Respondent that there is no provision as such in the IDS to afford the declarant a hearing prior to passing an order holding such declaration to be void for being in contravention of Section 193 of the FA, 2016. Court finds no error having been committed by Pr Commissioner in passing the impugned order. - ANKUSH JAIN V/s PR. CIT - [2019] 16 ITCD Online 45 (DEL)