2020 (4) TMI 628

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....rathap, Government Advocate (Taxes)   ORDER This writ petition has been filed to set aside the proceedings of the first respondent in C.No.346/KVSS/98-99/IT/CBE dated 14.05.2001 and to direct the first respondent to accept the petitioner's declaration under the Samadhan Scheme. 2. The case of the petitioner is that in respect of the assessment years 1992-93 and 1993-94, he was assessed....

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....ount payable at Rs. 1,61,658/-. As per the instructions, the petitioner made payment of a sum of Rs. 1,61,658/- within the time specified thereon, with a bona fide belief that his declaration would be accepted. While so, another letter dated 24.05.1999 was received from the Income Tax Officer (Headquarters) (Tech), calling upon the petitioner to produce proof of having made the above payment. He ....

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....hen the fact remained that it is not a valid demand. 4. This Court has also heard the submissions made by the learned Government Advocate (Taxes) on the submissions made by the learned counsel for the petitioner.   5. Under similar circumstances, this Court has passed an order in the case of Sri Balaji Finance v. Income-tax Officer, reported in [2011] taxmann.com 121 (Madras), in which it i....

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....rned counsel for the petitioners, in the amendment orders, there was nothing said about the time within which the amounts should be paid. Therefore, in my considered opinion, the payment of the amounts by the petitioners beyond 30 days but within a reasonable time as per the amendment orders satisfies the requirements of the scheme. Therefore, they are entitled for the certificate under Section 90....