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2019 (1) TMI 1019 - HC - Income TaxPayment of 3rd installment as per the Income Declaration Scheme, 2016 been delayed - petitioner prayed for extension of time citing acute financial difficulties - Held that:- Perusal of the Scheme would suggest that the same does not provide for any extension of time for payment of any of the installments of payment of tax. Section 187 which pertains to time for payment of tax, in subsection (3) provides that if the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made before the dates specified under subsection (1), the declaration filed by him shall be deemed never to have made under the scheme. These are strong indications that the legislature does not envisage any extension of time for payment of tax under the Scheme. No directions contrary to such legislation scheme can be granted. In this context, we may refer to the decision of the Supreme Court in the case of Hemalatha Gargya Vs. Commissioner of Income Tax [2002 (11) TMI 6 - SUPREME COURT].
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