https://www.taxtmi.com/caselaws?id=347909 Delay in payment of the first instalment under the Income Declaration Scheme, 2016 had to be examined on its own merits, and the request for condonation could not be rejected at the threshold. The Bombay HC noted that CBDT instructions provided limited exceptions for technical difficulties and circumstances beyond the declarant's control, and that the authorities were required to apply the relevant circular/clarification along with the statutory power under Section 119(2) of the Income-tax Act, 1961. The application was directed to be considered in accordance with law within six weeks. en-us Tue, 29 Aug 2017 00:00:00 +0530 Tue, 12 Sep 2017 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347909 Delay in payment of the first instalment under the Income Declaration Scheme, 2016 had to be examined on its own merits, and the request for condonation could not be rejected at the threshold. The Bombay HC noted that CBDT instructions provided limited exceptions for technical difficulties and circumstances beyond the declarant's control, and that the authorities were required to apply the relevant circular/clarification along with the statutory power under Section 119(2) of the Income-tax Act, 1961. The application was directed to be considered in accordance with law within six weeks. Case-Laws Income Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347909