2019 (1) TMI 1019

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.... has prayed for a direction to the respondent no.1 to accept the payment of 3rd installment as per the Income Declaration Scheme, 2016. ("the Scheme" for short), which has been delayed. 2. Briefly stated the facts are that the petitioner is an individual. The legislature framed the said Scheme, 2016 in the Finance Act, 2016 giving opportunity to certain defaulters to make a declaration with respe....

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....t pay the third installment. The petitioner has, therefore, prayed for extension of time citing acute financial difficulties. 3. Perusal of the Scheme would suggest that the same does not provide for any extension of time for payment of any of the installments of payment of tax. In fact, Section 187 which pertains to time for payment of tax, in subsection (3) provides that if the declarant fails ....