2018 (2) TMI 1601

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....ent ORDER Heard on the question of 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 ....

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....nstallment, which he was obliged to pay on or 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....

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.... Taxman 189 (Bombay) wherein, it was held that "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 sett....

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....condonation of delay in the said Scheme and submits 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 f....