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TMI Blog2018 (2) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... . 44,57,940/- and Rs. 40,11,000/- respectively under the Income Declaration Scheme, 2016 in terms of the Finance Act, 2016. 2. The total amount payable towards tax, surcharge and penalty on the aforesaid declaration, in the case of Siddharth Rastogi and Dal Chandra Rastogi was Rs. 20,06,074/- and Rs. 18,04,950/- respectively. 3. The petitioners paid first two installments of 25% each of the total tax, surcharge and penalty. In other words, the petitioners had paid 50% of the amount payable. 4. The petitioners did not pay the third installment of the remaining 50% of the tax, surcharge and penalty which was due and payable on or before 30th September, 2017, i.e. Rs. 10,03,036/- in the case of Siddharth Rastogi and Rs. 9,02,474/- in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted." 6. Letter by Dal Chandra Rastogi was identical. In addition, Dal Chandra Rastogi had pleaded that he was a senior citizen being 71 years of age and had been paying income tax for the last 35 years. 7. These two letters it is stated were followed by reminders dated 3rd November, 2017. 8. By letter dated 3rd November, 2017 in the case of Siddharth Rastogi and 9th November, 2017 in the case of Dal Chandra Rastogi, request for extension of time for payment/deposit of third installment of tax, surcharge and penalty under the Income Tax Declaration Scheme, 2016 has been rejected. As the language of the two letters is identical, we would quote the letter dated 3rd November, 2017 in the case of Siddharth Rastogi, which reads: "Subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not make out a case to interfere with the impugned order and grant extension of time. 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. Clearly the 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 ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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