https://www.taxtmi.com/caselaws?id=784723 The dominant issue was whether taxes already paid (advance tax and self-assessment tax) could be credited against liability under the Income Declaration Scheme, 2016 (IDS) for purposes of issuing Form 4. The HC held that the tax authority must act in furtherance of the IDS declaration, grant credit for all amounts paid including advance and self-assessment tax, and issue Form 4 within a stipulated time; consequently, the declarant's IDS liability had to be recomputed after such credit and the certificate issued. In appeal, the SC held that an unexplained gross delay of 515 days barred entertainment of the SLP and, independently, found no ground to interfere on merits; the SLP was dismissed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784723 The dominant issue was whether taxes already paid (advance tax and self-assessment tax) could be credited against liability under the Income Declaration Scheme, 2016 (IDS) for purposes of issuing Form 4. The HC held that the tax authority must act in furtherance of the IDS declaration, grant credit for all amounts paid including advance and self-assessment tax, and issue Form 4 within a stipulated time; consequently, the declarant's IDS liability had to be recomputed after such credit and the certificate issued. In appeal, the SC held that an unexplained gross delay of 515 days barred entertainment of the SLP and, independently, found no ground to interfere on merits; the SLP was dismissed. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784723