Sec. 183 of the Finance Act, 2016 – Income Declaration Scheme, 2016 – The petitioner/appellant filed two writ petitions before High Court involved the issue "whether the 'PCIT-4' was justified in passing the impugned order dated 9th June, 2017 under Section 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016, 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".
High Court vide impugned order dismissed the writ petitiones holding that:–Where the jurisdictional PCIT finds a declaration to be based on such 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. There is no provision as such in the IDS to afford the declaring a hearing prior to passing an order holding such declaration to be void for being in contravention of Section 193 of the FA, 2016 – Supreme Court dismissed SLPs – ANKUSH JAIN [2020] 269 TAXMAN 577 (SC)