Dismissing the writ petition the Court held that the assessee first availed of the benefit of the Scheme by submitting the return on July 1, 1997 and December 31, 1997 for the assessment years 1993-94 to 1997-98 and paid the Income-tax at 30 per cent. Thereafter, he filed the belated Income-tax returns under section 139 on January 23, 1998 and deducted income so disclosed in the Scheme, i.e., voluntarily disclosed income. For the assessment years 1993-94 to 1997-98, he had declared his income at Rs. 13,74,947 with the description of assets, i. e., cash, debtors, shares and bank account and paid Income-tax of Rs. 4,12,482 on December 26, 1997. Thereafter, he submitted the returns for those two assessments years 1996-97 and 1997-98 declaring income from salary, NSC, bank, Unit Trust, mutual fund, etc., at Rs. 3,74,234 and deducted the income under the Scheme and claimed “nil” tax liability to claim the refund. The assessee did not furnish any return under section 139 before December 31, 1997, and therefore, in the voluntarily disclosed income, he ought to have disclosed all his income from all the sources before December 31, 1997. However, he did not disclose any income by submitting the return under section 139. He submitted the return under section 139, after December 31, 1997, i. e., January 23, 1998 to bring his case within section 64(1)(b) of the 1997 Act. He submitted belated Income-tax returns under section 139 but as per the requirement of section 64(1)(b) that ought to have been filed before the date of commencement of the Scheme. Since he did not submit any return under section 139 before this Scheme, he ought to have disclosed his entire income. The Income-tax Officer had rightly rejected the returns for the assessment years 1996-97 and 1997-98 under section 143(1)(c). The Commissioner was justified in dismissing the revision petition against the order. (AY. 1996-97, 1997-98)