Dr. B.L. Wadehra vs Union Of India (Uoi) And Anr.
2001 Latest Caselaw 1745 Del

JUDGMENT

1. The petitioner in this petition filed as PIL prayed for direction against the respondents to file current status report about the post Voluntary Disclosure of Income Scheme, 1997, situation with regard to deductors and their foreign origin employees indicating whether after availing themselves of the provisions of the Voluntary Disclosure of Income Scheme, 1997, deductors have been deducting the requisite amount of tax from their employees salaries/ perks and in case all or some of them have not done so what action has been taken or is proposed to be taken against them.

2. Mr. Jolly, appearing for the Revenue, has handed over for our perusal a statement with respect to 16 parties from which it appears that against some of them, as a result of survey under Section 133A of the Income-tax Act, 1961, additional tax and interest under Sections 201 and 201(1A) has been collected and penalty under Section 271(c) of the Act has been levied.

3. From the status report we are satisfied that the genuine efforts were made by the respondents to take care of the interests of the Revenue and in view of that no further directions deserves to be issued in this petition.

4. The petition stands disposed of.