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2023 (1) TMI 134 - SCH - Income TaxBenefit of the Income Declaration Scheme of 2016 (IDS) - petitioner submits that the case is actually covered as in terms of the 2 Notification dated 13.12.2019 of the Ministry of Finance that all such people who defaulted in making payment were permitted to deposit the amount with 12 per cent interest. That amount with interest stands deposited in pursuance to order dated 22.04.2019 albeit before this Court and has being kept in an interest bearing deposit - HELD THAT:- Respondents sought a short accommodation to obtain instructions. Today further time is sought. The request is declined. We put a question to learned counsel for the respondents that at least to the extent a notification has been issued, there cannot be further instructions sought. He admits that notification has been issued. In view thereof, the appellant is entitled to the relief in terms of the notification and since the amount stands already deposited in the Court along with interest, the said amount with any further accrued interest on the same be remitted to the respondents, particulars of which will be given by the learned counsel for the respondents. The consequence would be that the appellant would be entitled to the benefit of the Income Declaration Scheme of 2016 (IDS).
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