https://www.taxtmi.com/caselaws?id=14639 The court held that the delay in payment of tax under the Voluntary Disclosure of Income Scheme, 1997 could not be condoned as the law mandated strict adherence to payment within the specified timeframe. Despite the petitioner's argument of a genuine mistake, the court emphasized the clear statutory provisions and lack of provision for condonation of delay. Precedents allowing for leniency in exceptional circumstances did not apply in this case. The court dismissed the petitioner's request for refund, advising them to apply for a refund as per the law. The writ petition was disposed of with parties instructed to bear their own costs. en-us Fri, 16 Jul 1999 00:00:00 +0530 Fri, 17 Jul 2009 16:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14639 The court held that the delay in payment of tax under the Voluntary Disclosure of Income Scheme, 1997 could not be condoned as the law mandated strict adherence to payment within the specified timeframe. Despite the petitioner's argument of a genuine mistake, the court emphasized the clear statutory provisions and lack of provision for condonation of delay. Precedents allowing for leniency in exceptional circumstances did not apply in this case. The court dismissed the petitioner's request for refund, advising them to apply for a refund as per the law. The writ petition was disposed of with parties instructed to bear their own costs. Case-Laws Income Tax Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14639