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Case Law Details

Case Name : Handoo & Handoo Legal Consultants & ANR. Vs. Union of India (Delhi High Court)
Appeal Number : W.P.(C) 1281/2018 & CM Nos. 5362/2018, 23242/2020
Date of Judgement/Order : 25.09.2020
Related Assessment Year :
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Handoo & Handoo Legal Consultants Vs. Union of India (Delhi High Court)

The plea of the petitioner(s) in the present applications is that they have been denied the benefit of the Scheme only on the ground that they uploaded the forms pursuant to the order dated 06.12.2018 of this Court.

The learned counsel for the respondents, on instructions, also reaffirms that the petitioner(s) have been denied the benefit of the Scheme as they cannot be considered in default as on 31.10.2019.

This, in my opinion, cannot be a valid ground for denying the benefit of the Scheme to the petitioners. The petitioner(s) cannot be denied the benefit of the Scheme as such denial would be totally arbitrary and unreasonable. The petitioner(s) cannot be put in a position worse than those who never challenged the position prevailing before the announcement of the Scheme, before this Court.

As noted hereinabove, the uploading of the documents was without prejudice to the rights and contentions of either party and was subject to further outcome of these petitions. The petitioner(s) cannot therefore be denied the benefit of the Scheme.

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