2018 (11) TMI 1396

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....kar for the Respondents. P.C.: 1. With the consent of learned Advocates for the parties, Petition is taken upon for final disposal. 2. Petitioner has challenged the order dated 23rd January, 2015 as at annexure (I) to the Petition. By such order, the Petitioner's application for being granted the benefit of Voluntary Compliance Encouragement Scheme (the Scheme for short) came to be re....

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....eclaration of Rs. 4,73,527/of unpaid tax included a sum of Rs. 1,32,842/which the Petitioner had already paid in the past. According to the Petitioner, therefore, his net tax dues were of Rs. 3,40,686/. On the basis of such reduced tax liability, the Petitioner also deposited with the Government-Revenue the installments as per the terms of the scheme of settlement. On 27th December, 2013, Petit....

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....tioner. He was of the opinion that Petitioner himself had made a declaration of Rs. 4,73,527/. The Petitioner could have but had not asked for the amendment of the declaration. In absence of any such amendment the Petitioner had to pay the installments as per the declared tax dues of Rs. 4,73,527/. The Assistant Commissioner, however, did not dispute the Petitioner's stand that the decla....

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....ving perused the documents on record, we cannot uphold the order of the Assistant Commissioner. Facts as noted are not seriously in dispute. The Assistant Commissioner does not dispute the Petitioner's assertions that not the tax of Rs. 4,73,527/, but sum of Rs. 3,40,686/was outstanding. The declaration included a payment of Rs. 1,32,841/previously made. If that was the case, the Assistant Com....