2022 (2) TMI 932

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..... ect to refund the tax amount paid in the first and second installment of IDS, 2016 - HELD THAT :- In the peculiar facts and circumstances of the instant case, we direct that the appellant be given benefit of the amounts deposited towards first two installments while reckoning the tax liability of the appellant after revised assessment. With these observations, the appeal stands disposed of wit .....

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..... Gujarat at Ahmedabad in SCA No. 2148/2019. The basic facts and submissions advanced on behalf of the appellant stand reflected in the order dated 19.07.2021 passed by this Court which was to the following effect: Mr. Hardik Vora, learned counsel for the petitioner submits that (a) in pursuance of Income Declaration Scheme, 2016 , the petitioner had declared undisclosed income and had .....

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..... , returnable on 27.08.2021. Heard Mr. Hardik Vora, learned advocate in support of the appeal and Mr. Vikramjit Banerjee, learned Additional Solicitor General for the Revenue. In the peculiar facts and circumstances of the instant case, we direct that the appellant be given benefit of the amounts deposited towards first two installments while reckoning the tax liability of the appellant aft .....

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