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2017 (9) TMI 666 - HC - Income TaxApplication for condonation of delay in payment of instalment under the Income Declaration Scheme of 2016 (IDS) beyond the prescribed due date or relaxation/extension of due date - Held that:- The concerned Principal Commissioner of Income Tax/Commissioner of Income Tax is authorised to deal with the application on a case to case basis, after verifying the claim of the declarant through the relevant Bank statements/certificates, etc., and consider on merits the condonation in appropriate cases provided the amount payable as per the first instalment as well as the second instalment is paid on 3132017 by the concerned declarant. The petitioner in the writ petition has placed reliance on such exceptions carved out by even the Board's circular. In the circumstances, we direct that the application seeking condonation of delay, be considered in accordance with law and particularly in the light of the Board's circular/clarification which we have referred above. The application be considered in accordance with law on its own merits as expeditiously as possible and within a period of six weeks from the date of receipt of a copy of this order.
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