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2019 (12) TMI 919 - HC - Income TaxDeclaration filed under the Income Declaration Scheme, 2016 (IDS) rejected - payment of advance claimed to be adjusted - failure to pay the tax, surcharge and penalty on the undisclosed income declared by him before the due date, i.e., September 30, 2017 - HELD THAT:- Once the tax deducted at source relevant for the period covered by the declaration filed under the Income Declaration Scheme is given credit as per the Central Board of Direct Taxes' clarification itself, there is no logic as to why advance tax paid for the very same period, which has not been given credit to earlier, should not be adjusted against the amount payable under the Income Declaration Scheme. In the case on hand, the declaration of the petitioner pertains to the assessment years 2010-11 to 2015-16. The advance tax of ₹ 1,10,000 was paid by him for the assessment year 2013-14. Admittedly, there was no regular assessment for the said year, whereby the said advance tax could have been adjusted. Therefore, there is no logic or rationale in denying the petitioner credit of this amount while computing the amount payable by him under the Income Declaration Scheme. The writ petition is accordingly allowed setting aside the impugned pro- ceedings dated February 6, 2018 passed by the Principal Commissioner of Income-tax-6, Hyderabad, rejecting the declaration filed by the petitioner under the Income Declaration Scheme, 2016. The said declaration shall be considered afresh by the Principal Commissioner of Income-tax-6, Hyderabad, duly giving credit not only to the tax deducted at source but also to the advance tax paid by the petitioner for the assessment year 2013- 14.
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