Section 183&193 of the Finance Act, 2016—Income Declaration Scheme, 2016— Maintainability of declaration—On facts declaration made by assessee under section 183 of the Finance act, 2016 was rightly held by Pr CIT void under section 193 of the said Act for misrepresentation and same could not be challenged on the ground that opportunity of hearing was not afforded before passing the same—Ankush Jain vs. Principal Commissioner of income tax [2019] 310 CTR (Delhi) 419