TaxTMI 
TaxTMI 
2018 (2) TMI 1601
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....admission. 2. By this writ petition, the petitioner is challenging the order dated 19.12.2017, issued by the Principal Commissioner of Income Tax - 2, Indore, whereby the petitioner's application in allowing him in depositing the third and last installment under Income Declaration Scheme, 2016, was rejected. 3. The facts of the case are that, the petitioner had on 30.9.2016, filed a declarat....
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.... before 30.9.2016. In the month of September 2017, the petitioner suffered from chronic lever disease and was suggested bed rest about 8 weeks. As his wife is a cancer patient and underwent surgery and was also not feeling well, due to the aforesaid reason, he could not deposit the third and last installment tax payable before 30.9.2017. His application for condoning the delay in payment of last i....
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...."the provisions of Section 90(2) of the Scheme undoubtedly require the declarant to make the payment within thirty days from the passing of the order made by the designated authority. However, the said section states that the declarant shall pay the amount accordingly. The Scheme is undoubtedly for the benefit of the assessee who wants a one-time settlement. At the same time, it could not be ignor....
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....ts that the cause shown by the petitioner for not depositing the amount in time is sufficient cause and prayed that the impugned order be quashed and he be permitted to deposit the third and last installment under the Income Declaration Scheme, 2016. 6. On due consideration of the arguments of the learned counsel for the petitioner, so also the fact that admittedly, there is no provision under th....