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2018 (2) TMI 1601 - HC - Income TaxDelay in payment of last installment of the Income Declaration Scheme, 2016 - Held that:- Admittedly, there is no provision under the Income Declaration Scheme, 2016, to grant any time, after 30.9.2017, to pay the amount of installment. In absence of any provision, we cannot permit the petitioner to deposit the amount or direct the petitioner to deposit the amount before the department. The decision cited by the learned counsel for the petitioner in the case of Vijay Omprakash Bansal [2001 (12) TMI 24 - BOMBAY High Court] is distinguishable on facts. For the above mentioned reasons and in absence of any provision under the Income Declaration Scheme, 2016, no case is made out to quash the letter issued by Principal Commissioner of Income Tax – II, Indore, as prayed is made out.
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