law: Voluntary Disclosure of Income and Wealth Act, 1976
  9.
  
  Voluntarily disclosed income not to affect finality of completed assessments,
  
  etc...-  
  The
  
  declarant shall not be entitled, in respect of the voluntarily disclosed income
  
  or any amount of income-tax paid thereon, to reopen any assessment or
  
  re-assessment made under any of the Acts mentioned in sub-section (1) of
  
  section 8 or claim any set off or relief in any appeal, reference or other
  
  proceeding in relation to any such assessment or reassessment.