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HC directs department to consider representation to condones delay in payment under IDS, 2016
Case Law Details
- Case Name
- Dr. Satyajit Bose Vs DCIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Dr. Satyajit Bose Vs DCIT (Calcutta High Court)
Admittedly, under the under Income Declaration Scheme, 2016 (IDS, 2016) , the third installment of income tax ought to have been remitted by the appellant not later than 30th September, 2017 but was remitted on 16th October 2017 Since the scheme did not provide for any extension of time, the authorities could not have reckoned payment of the third installment to be in compliance with the terms and conditions of the scheme. Interestingly, there was an amendment to the scheme by Finance (No.2) Act of 2019. By the said amendment, if...
