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2010 (9) TMI 498 - HC - Income TaxTax arrear - KVSS - reopening the assessment on the basis of the declaration under section 90(1) of the Act - the petitioners have not paid the amounts demanded as per the amendment orders within 30 days of service of the said orders to the petitioners - whether on this ground, the first respondent was right in declining to issue a certificate under section 90(2) of the Act thereby declaring that the petitioners were not entitled for the benefits of the scheme. - Held that: - the payment of the amounts by the petitioners beyond 30 days but within a reasonable time as per the amendment orders satisfies the requirements of the scheme - they are entitled for the certificate under section 90(2) of the Act.
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