https://www.taxtmi.com/caselaws?id=356179 The court directed the Central Board of Direct Taxes (CBDT) to consider the petitioner's application for an extension of time to pay the last installment under the Income Disclosure Scheme 2016, considering the genuine hardship faced by the petitioner. The court emphasized the applicability of Section 119 of the Income Tax Act to the Scheme and the CBDT's powers to grant extensions in exceptional cases, instructing the Board to make a decision within three months. en-us Mon, 19 Feb 2018 00:00:00 +0530 Thu, 31 May 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356179 The court directed the Central Board of Direct Taxes (CBDT) to consider the petitioner's application for an extension of time to pay the last installment under the Income Disclosure Scheme 2016, considering the genuine hardship faced by the petitioner. The court emphasized the applicability of Section 119 of the Income Tax Act to the Scheme and the CBDT's powers to grant extensions in exceptional cases, instructing the Board to make a decision within three months. Case-Laws Income Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356179