- (1.) By way of this appeal, the appellant has challenged the judgment and order of the learned Single Judge, whereby the learned Single Judge has dismissed the writ petition of the appellant/petitioner.
(2.) The appellant is an assessee and has challenged the action of the respondents not granting him the benefit of scheme, which was launched by the Central Government under the Finance Act, 2016.
(3.) Learned counsel for the appellant has contended that the Central Government has come with an Income Declaration Scheme, 2016 on 14.05.2016, which was made effective from 01.06.2016 to 30.09.2016. The appellant has faced in between the proceedings under Section 132 of the Income Tax Act, 1961 and a search warrant was also served upon him and a search was carried out from 30.06.2016 to 02.07.2016. In the meantime before 30.09.2016, the appellant has applied pursuant to the scheme which was launched by the Central Government and contended that in view of para/clause 196 of the scheme, he is entitled to be covered under clause 196(e)(ii), which reads as under:- "196. Scheme not to apply to certain persons. The provisions of this scheme shall not apply- (a)............... (b)............ (c)............. (d)........... (e) in relation to any undisclosed income chargeable to tax under the Income-tax Act for any previous year relevant to an assessment year prior to the assessment year beginning on the 1st day of April, 2017- (i)........ (ii) where a search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under Section 133A of the Income-tax Act in a previous year and a notice under sub-section (2) of section 143 for the assessment year relevant to such previous year or a notice under section 153A or under section 153C of the said Act for an assessment year relevant to any previous year prior to such previous year has not been issued and the time for issuance of such notice has not expired; or" ;