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2018 (2) TMI 1288 - HC - Income TaxDeclarations of undisclosed income - Income Declaration Scheme, 2016 - extension of time for making payment of the third installment sought - Held that:- Mere involvement in office work and marketing activities cannot be a good justification and ground to seek and ask for extension of time. Assertion that the petitioners just forget to pay the third installment is unbelievable and a lame excuse. Such declarations are unique and made after due deliberation and thought. Amount payable towards the third installment was substantial. Petitioners were unable to pay the amount and thereafter have pleaded and attributed it to loss of memory. The time period fixed were mandatory and had to be adhered to. The petitioners have not made out an extraordinary case which would have justified invoking writ jurisdiction and grant of further time beyond the time, even assuming that the time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses are to be accepted, then as a routine, extension of time would have to be granted. No ground and reason to issue notice in the present writ petitions.
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