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2010 (2) TMI 154 - HC - Income TaxVoluntary Disclosure of Income Scheme- The assessee filed a declaration under the Voluntary Disclosure of Income Scheme, 1997, on December 29, 1997, disclosing the total income f Rs. 36, 51,886 for the assessment years 1992-93 to 1996-97. Thereafter, the assessee paid the tax on March 31, 1998. The Commissioner has rejected the declaration filed by the assessee on the ground that under the Voluntary Disclosure of Income Scheme, 1997, the tax payable along with interest must have been paid within three months from the date of the declaration. Pursuant to the said impugned communication, the assessee has sent a letter dated July 14, 1999, admitting the delay on his part and seeking condonation of delay. The said request was again rejected on July 20, 1999. Challenging the order dated June 18, 1999, passed by the respondents, the assessee filed the writ petition. The learned single judge dismissed the writ petition stating that in the absence of any specific provisions under the scheme extending the period of payment of tax along with interest, the court cannot exercise such power. In the light of the decision of Vijay Narayan Thatte v. State of Maharashtra, held that- When there is an express pro vision providing for time limit within which the assessee concerned will have to avail of the benefit, this court exercising power under article 226 of the Constitution of India cannot extend the same. Thus the appeal is dismissed.
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