https://www.taxtmi.com/caselaws?id=374613 The Court upheld the decisions of the board in a case challenging orders under the Income Declaration Scheme of 2016. The Petitioner's request for condonation of delay due to personal reasons was rejected by the CBDT, and the Court supported this decision, emphasizing the integrity of the Scheme and the need to deter non-compliance. Additionally, the Court affirmed the validity of the CBDT Circular dated 28th March, 2017, stating that it aimed to address specific difficulties while maintaining consistency and fairness. Ultimately, the Petition was dismissed to uphold tax compliance and discourage non-compliance. en-us Tue, 29 Jan 2019 00:00:00 +0530 Tue, 05 Feb 2019 06:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374613 The Court upheld the decisions of the board in a case challenging orders under the Income Declaration Scheme of 2016. The Petitioner's request for condonation of delay due to personal reasons was rejected by the CBDT, and the Court supported this decision, emphasizing the integrity of the Scheme and the need to deter non-compliance. Additionally, the Court affirmed the validity of the CBDT Circular dated 28th March, 2017, stating that it aimed to address specific difficulties while maintaining consistency and fairness. Ultimately, the Petition was dismissed to uphold tax compliance and discourage non-compliance. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374613