https://www.taxtmi.com/caselaws?id=774456 Gujarat HC held that petitioner's Income Declaration Scheme 2016 application was wrongly rejected. Petitioner deposited third installment on 28.09.2017 through Sarvodaya Sahakari Bank, which was debited from petitioner's account on 29.09.2017, constituting effective payment before 30.09.2017 deadline. Though amount credited to treasury account on 06.10.2017 due to inter-bank transfer delay, petitioner cannot be deprived of scheme benefits for banking system delays beyond their control. Petitions allowed. en-us Wed, 18 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774456 Gujarat HC held that petitioner's Income Declaration Scheme 2016 application was wrongly rejected. Petitioner deposited third installment on 28.09.2017 through Sarvodaya Sahakari Bank, which was debited from petitioner's account on 29.09.2017, constituting effective payment before 30.09.2017 deadline. Though amount credited to treasury account on 06.10.2017 due to inter-bank transfer delay, petitioner cannot be deprived of scheme benefits for banking system delays beyond their control. Petitions allowed. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774456