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2018 (3) TMI 1160 - HC - Income TaxCondonation of delay in payment of 3rd Instalment of the tax amount declared by the petitioner assessee under the Income Disclosure Scheme, 2016 (IDS 2016) rejected u/s 119 - Held that:- This Court is of the opinion that there is no justification or reason for invoking the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution for interference in the matter of relaxation or extension of time limit as prayed for and therefore the Respondent Authority was justified in rejecting the said request of the petitioner, in view of the aforesaid Supreme Court decision in the case of Hemalatha Gargya Vs. Commissioner of Income Tax (2002 (11) TMI 6 - SUPREME Court) The petitioner assessee will be free to approach the Respondent Authorities in accordance with law and the Respondent Authorities are expected to pass appropriate orders in the matter with regard to refund/adjustment of amount already deposited by the petitioner.
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