TaxTMI 
TaxTMI 
2024 (2) TMI 118
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....the petitioner by issuing Form-4 under the IDS Scheme 2016, and pass appropriate orders in accordance with law. For the issuance of a writ of Mandamus directing the respondent to consider the rectification petition dated 09.03.2022 filed by the petitioner under Section 154 of the Income Tax Act, 1961 in its proper perspective and pass appropriate order in accordance with law. 3. By the impugned order, dated 25.04.2019 bearing Reference C.No.IDS/AALFR1836J/2019-20 the impugned in W.P. No. 10735 of 2022, the declaration filed by the petitioner under the provisions of Income Declaration Scheme, 2016 under Finance Act, 2016 has been rejected. Relevant portion of the impugned order reads as under:- 3. The request of the assessee for adjustment of the tax of 1.25 crores towards IDS 2016 was forwarded to the Additional Director General ( Systems-2), New Delhi, as the correction of challans has to be done by them. In this regard, a communication has been received from them stating that ' as per the IDS Scheme tax paid in the form of Advance tax, Self Assessment tax prior to IDS Scheme (i.e. 1st June 2016) are not allowed to claim under IDS except the TDS payments. In view of....
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....6 : - Table -2 S.No. (1) A.Y (2) Undisclosed Income as per Form No.1 (3) Undisclosed Income eligible for the scheme (4) Tax (5) Surcharge (6) Penalty (7) 1 2012-13 31,38,44,100 3,13,84,100 94,15,230 23,53,808 23,53,808 2 2013-14 1,20,26,610 1,20,26,610 36,07,983 9,01,996 9,01,996 3 2014-15 18,70,635 18,70,635 56,191 1,40,298 1,40,298 4 2015-16 25,87,250 25,87,250 7,76,175 1,94,044 1,94,044 Total 4,78,68,595 4,78,68,595 1,38,55,579 35,90,146 35,90,146 Amount agreed to be paid Rs.2,10,35,871 Wrongly quantified as *1,43,60,579 7. The petitioner had earlier paid a sum of Rs. 1,25,00,000/- during Assessment Year 2012-2013 on various dates as detailed below:- Table -3 S.No. Nature of Payment Date of Payment BSR Code Challan No. Amount in (Rs.) 1 Advance Tax for A.Y.2012-13 31.03.2012 6360218 80407 15,00,000 2 Self-Assessment Tax for A.Y.2012-13 05.09.2013 6360218 80471 1,00,00,000 3 Self-Assessment Tax for A.Y.2012-13 21.10.2013 6360218 80028 10,00,000 &....
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....3. The learned Standing Counsel would submit that as per Section 195 of the Finance Act, 2016 containing the Income Declaration Scheme, 2016 (IDS, 2016) only provisions of Chapter XV of the Income Tax Act, 1961 relating to liability in special cases and of Section 119, Section 138 and Section 189 of the Income Tax Act, 1961, shall, so far as may be, apply in relation to proceedings under the IDS, 2016 as they apply in relation to proceedings under the Income Tax Act, 1961. Hence, avenue under Section 154 of the Income Tax Act, 1961 was not applicable to the IDS, 2016 and therefore there can be no direction to the respondent to pass orders under Section 154 of the Income Tax Act, 1961 in respect of a dispute under the IDS, 2016. 14. The learned Standing Counsel would further submit that as per Section 154 of the Income Tax Act, 1961, an income tax authority can pass orders under that Section with a view to rectifying any mistake apparent from the record to: (a) Amend any order passed by it under the provisions of the Income Tax Act, 1961 (b) Amend any intimation or deemed intimation under sub-Section (1) of Section 143 of the Income Tax Act, 1961 (c) Am....
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....e petitioner has satisfied the requirements of Section 183 of the Finance Act, 2016. Therefore, there is no doubt that the petitioner is entitled to settle the dispute under the aforesaid Income Deduction Scheme. 20. As per Section 193 of the Finance Act, 2016, a declaration made by misrepresentation or suppression of facts is void and shall be deemed never to have been made under the Income Declaration Scheme, 2016 under Finance Act, 2016. Section 193 of the Finance Act, 2016 containing the Income Declaration Scheme, 2016 reads as under:- Section 193. Notwithstanding anything contained in this Scheme, where a declaration has been made by misrepresentation or suppression of facts, such declaration shall be void and shall be deemed never to have been made under this Scheme. 21. If the amount paid by the petitioner during the assessment year 2012-2013 towards "Advance Tax" and "Self Assessment Tax" after due date for filing of the Return under Section 139 of Income Tax Act, 1961 was Rs. 1.25,00,00,000/-, it remains to be unexplained as to how the tax liability of the petitioner for the said Assessment Year was reduced to Rs. 94,15,230/- by the petitioner in the declaration f....