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2010 (8) TMI 491 - HC - Income TaxArrear of tax - Kar Vivad Samadhan Scheme (KVSS) - It is the case of the petitioners that they received the intimation dated February 3, 1999 under section 90(1) of the Act on March 17, 1999, and thereafter the payment of the amount in terms of the Scheme was made on March 23, 1999, and intimations were sent on March 24, 1999 to respondent No. 1 - On September 25, 2002, the petitioners filed applications for condonation of delay on the ground that petitioners received the certificate only on March 17, 1999, and, therefore, the payment of amount of tax was made on March 23, 1999, which is within the stipulated time - Supreme Court in Hemalatha Gargya (2002 -TMI - 6098 - SUPREME Court) - Held that the in the absence of any express provision empowering the authority to condone the delay, the authority would have no power to condone the delay After a period of two years, the petitioners submitted the applications dated September 25, 2002 in which they took a stand for the first time that the certificate was served on one Vinod Kumar Sharma who was residing on the ground floor whereas the office of the company is situate in the first floor - The affidavits which have been produced by the petitioners to substantiate the aforesaid plea are vague and, therefore, cannot be relied upon - Accordingly the appeal is dismissed
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