https://www.taxtmi.com/caselaws?id=399129 The Court remanded the issue of non-payment of the third instalment under the Income Tax Declaration Scheme, 2016 to the Principal Commissioner of Income Tax for a merit-based assessment within six weeks from the date of the order's communication. The Court emphasized the need for the Revenue Authority to review the petitioner's case in light of the Notification dated 13th December, 2019, which allowed for an extension of time for payment with retrospective effect until 31st January, 2020, for those who had declared income but not paid by the due date. en-us Wed, 30 Sep 2020 00:00:00 +0530 Sat, 03 Oct 2020 16:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399129 The Court remanded the issue of non-payment of the third instalment under the Income Tax Declaration Scheme, 2016 to the Principal Commissioner of Income Tax for a merit-based assessment within six weeks from the date of the order's communication. The Court emphasized the need for the Revenue Authority to review the petitioner's case in light of the Notification dated 13th December, 2019, which allowed for an extension of time for payment with retrospective effect until 31st January, 2020, for those who had declared income but not paid by the due date. Case-Laws Income Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399129