https://www.taxtmi.com/caselaws?id=341649 The Income Declaration Scheme, 2016 did not permit acceptance of the first instalment after the specified due date, because the payment schedule was fixed in advance and the authority had to act strictly within the scheme framed under the Finance Act, 2016. In the absence of any enabling provision, the writ court would not direct the tax authority to act outside the scheme or use extraordinary jurisdiction to extend the time for payment. The request for acceptance of the delayed instalment was rejected. en-us Wed, 05 Apr 2017 00:00:00 +0530 Fri, 14 Apr 2017 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341649 The Income Declaration Scheme, 2016 did not permit acceptance of the first instalment after the specified due date, because the payment schedule was fixed in advance and the authority had to act strictly within the scheme framed under the Finance Act, 2016. In the absence of any enabling provision, the writ court would not direct the tax authority to act outside the scheme or use extraordinary jurisdiction to extend the time for payment. The request for acceptance of the delayed instalment was rejected. Case-Laws Income Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341649