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2018 (2) TMI 1349 - HC - Income TaxExtension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - reasons given by the petitioner in her letters seeking extension of time - Held that:- The ground taken by the petitioner, that she is 70 years of age and suffering from ill health which had become a hurdle in her day-to-day work, cannot be a ground to seek an extension of time. Assertion that the petitioner merely forgot 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. Clearly, the petitioner was unable to pay the amount, and thereafter has pleaded and attributed it to loss of memory. The time period fixed was mandatory and had to be adhered to. The petitioner has not made out an extraordinary case which would have justified invoking writ jurisdiction and grant of extension beyond the stipulated time, even assuming that the fixed period of time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses were to be accepted, then extension of time would have to be granted as a routine in other cases as well.
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