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2020 (10) TMI 103 - HC - Income TaxNon-payment of the third instalment by the petitioner under the Income Tax Declaration Scheme, 2016 - Extension of period for completing payments under the declarations made vide sub-Section (1) of Section 183 of the Finance Act, 2016 - appropriate instructions connected to the Notification dated 13th September, 2019 and numbered as S.O. 4455(E) of the Ministry of Finance, Department of Revenue, Government of India - HELD THAT:- Such payment is required to be completed on and by 31st January, 2020, together with the applicable interest. This Court is of the further view that the prayer of the petitioner for extension of time deserves to be attended to by the Revenue Authority under the Notification dated 13th December, 2019 since such prayer was live and pending during the period of subsistence of the Notification entitling the petitioner to retrospective consideration. In the backdrop of the above discussion, on the particular facts of this case, the issue is remanded to the respondent no.2/the Principal Commissioner of Income Tax to consider the same on merits in the context of the observations made hereinabove. It is expected that the above directed exercise shall be completed not later than a period of six weeks from the date of communication of this order.
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