Crediting advance and self-assessment taxes against Income Declaration Scheme 2016 dues for Form 4; appeal dismissed for delay.

The dominant issue was whether taxes already paid (advance tax and self-assessment tax) could be credited against liability under the Income Declaration Scheme, 2016 (IDS) for purposes of issuing Form 4. The HC held that the tax authority must act in furtherance of the IDS declaration, grant credit for all amounts paid including advance and self-assessment tax, and issue Form 4 within a stipulated time; consequently, the declarant's IDS liability had to be recomputed after such credit and the certificate issued. In appeal, the SC held that an unexplained gross delay of 515 days barred entertainment of the SLP and, independently, found no ground to interfere on merits; the SLP was dismissed.

---

---

The Special Leave Petition was filed with a "gross delay of 515 days," which the Court held "has not been satisfactorily explained by the petitioners." Independently of the limitation issue, the Court stated it was "not inclined to interfere with the impugned order passed by the High Court," indicating no ground warranting exercise of discretionary jurisdiction under Article 136. Accordingly, "The Special Leave Petition is, accordingly, dismissed on the ground of delay as well as on merits." Any pending applications were also disposed of.

---