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2017 (4) TMI 619 - BOMBAY HIGH COURTPetition to Accept amount of 25% tax payable on declared undisclosed income under the Income Declaration Scheme, 2016 even after the specified date to make the payment - Held that:- We asked the petitioner whether there is any provision under the Scheme or in the Rules made thereunder, which would permit the Authorities acting under the Scheme to accept payment made consequent to the declaration filed under the Scheme even after specified date to make a part payment of tax has passed. We were informed there is no such provision. Therefore, the direction sought from us is that the Commissioner of Income Tax, Thane act dehors the provisions of the Income Declaration Scheme, 2016. We will not issue any such directions as the Authorities are obliged to act in accordance with the Income Declaration Scheme, 2016 which is a part of the Finance Act, 2016. It must be borne in mind that the Scheme was optional, the dates of payment were known at the time of filing the declaration and above all it is a facility which has been made available to parties who have failed to disclose their income and pay the appropriate tax under the Income Tax Act, 1961, to come clean. In the above view, we see no reason to exercise our extraordinary writ jurisdiction in these facts.
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