2020 (10) TMI 103

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....otification dated 13th September, 2019 and numbered as S.O. 4455(E) of the Ministry of Finance, Department of Revenue, Government of India (for short, the said Notification). Thereafter, on the same date, in presence of learned Counsel for both the petitioner and for the Revenue Authority and by consent of the parties, this Court directed the matter to appear today at the first sitting. Such direction was passed considering the fact that the matter stands Assigned before this Bench. Mr. Basu Chowdhury, learned Counsel appearing for the petitioner, submits that the issue relates to the non-payment of the third instalment by the petitioner under the Income Tax Declaration Scheme, 2016. The third instalment was required to be paid on and....

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....aid Notification dated 13th December, 2019 on the ground that such was issued coterminous for the period when this writ petition was pending and, without the leave of the Hon'ble Court neither the petitioner nor the concerned Revenue Authority could suo motu take recourse to the said Notification. Additionally, for reasons too obvious to state connected to the present pandemic, the matter could not be earlier taken up at the convenience of all parties by this Court. Mr. Trivedi, learned Counsel appearing for the Revenue Authority, submits that the ramifications connected to the said Notification dated 13th December, 2019 qua the petitioner are required to be assessed on facts by the Respondent no.2/the Principal Commissioner of Income Ta....