Court directs respondent to consider petitioner's tax credit request under Income Declaration Scheme

The Court directed the respondent to consider the petitioner's request to credit Advance Tax and Tax deducted at Source under the Income Declaration Scheme, 2016, and make a decision within twelve weeks. The Court emphasized that the High Court cannot delve into disputed facts in a writ proceeding and instructed no coercive action against the petitioner until a final decision is reached. The Writ Petitions were disposed of with no costs imposed, requiring the petitioner to submit essential documents promptly.

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Issues:
Petitioner seeks direction to credit Advance Tax and Tax deducted at Source for Assessment Years 2010-11 to 2015-16 under Income Declaration Scheme, 2016.

Analysis:

1. Relief sought by Petitioner:
The petitioner requested the respondent to credit the Advance Tax and Tax deducted at Source totaling to Rs. 28,02,365 for the mentioned assessment years under the Income Declaration Scheme, 2016. Additionally, the petitioner sought issuance of Form No.4 certifying full payment of tax, surcharge, and penalty under Section 187 of the Finance Act, 2016.

2. Contentions of Petitioner:
The petitioner had not filed income tax returns for the specified assessment years but had paid the Advance Tax. An application was submitted under the Income Declaration Scheme, 2016, which the respondent did not act upon. The petitioner relied on a judgment of the Delhi High Court and subsequent dismissal of the Special Leave Petition by the Supreme Court of India.

3. Respondent's Arguments:
The respondent disputed the petitioner's entitlement to relief, citing judgments from the Bombay High Court as a basis for their argument against granting the relief sought.

4. Court's Opinion and Decision:
The Court opined that the matter involves a mixed question of facts and law, requiring adjudication based on evidence and documents to be presented before the Competent Authority. It emphasized that the High Court cannot conduct a roving enquiry into disputed facts in a writ proceeding under Article 226 of the Constitution of India. The Court directed the respondent to consider the issues raised by the petitioner, make a decision, and pass orders expeditiously within twelve weeks, refraining from coercive action against the petitioner until a final decision is made.

5. Final Disposition:
The Court disposed of the Writ Petitions with the aforementioned directions, without imposing any costs. It instructed the petitioner to submit necessary documents and a copy of the order to the respondent within a week. Connected miscellaneous petitions were closed as a consequence of the judgment.

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