prosanta bordoloi (AAO) 16 November 2013
A person may have tax dues from 1-10-2007 to 31-12-2012 , under VCES he can declare his tax dues for that period to avoid penalty and interest , but since the period of five years (limitation period) is over on Oct 2012 , considering this the person declare his tax dues from 1-10-2008 (hiding the tax dues?) .
Has the person committed mistake under which he can be held liable by the tax authority ? Was it professionally ethical ?