2021 (7) TMI 1312

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..... ime to pay the third instalment and continue to avail the benefit under said Scheme was rejected by the High Court. As petitioner submits that the limited relief that the petitioner seeks is with respect to adjustment of the amounts deposited towards first two instalments so that in the tax liability computed by the Department after revised assessment, appropriate relief can be afforded to the .....

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..... e instalments, two instalments were paid by the appellant but there was default in respect of the third instalment. The request of the petitioner seeking extension of time to pay the third instalment and continue to avail the benefit under said Scheme was rejected by the High Court. Mr. Vora submits that the limited relief that the petitioner seeks is with respect to adjustment of the amount .....

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