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2020 (3) TMI 551 - HC - Income TaxImmunity from prosecution u/s 245H (1A) - petitioner had approached the ITSC for settlement of his case - petitioner had requested time to remit the tax and interest as computed by the Settlement Commission in six monthly installments - HELD THAT:- In the present case, the facts available on record indicate that the petitioner was going through mental and personal stress and had been engaged in litigation with family members, also contributing to health issues. That apart, the entire amount of tax and interest has been remitted even during the pendency of the writ petition before this Court, which places this petitioner on a better pedestal than the petitioner before the Supreme Court, who remitted the amounts only at the stage when the matter had travelled to, and was pending before the Supreme Court. Thus, in the light of the discussion as aforesaid and taking a cue from the judgment of SANDEEP SINGH VERSUS UNION OF INDIA AND OTHERS [2017 (1) TMI 1147 - SUPREME COURT] the impugned order is set aside.
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