Interest on instalments refunded under IDS 2016 not payable as it was not voluntary tax payment

Jay Prakash Singhania Vs Union of India (Jharkhand High Court) Interest on instalments refunded under Income Declaration Scheme not payable as it was not voluntary payment of tax Jharkhand High Court held that instalments paid under Income Declaration Scheme, 2016 is allowed as refund. However, interest on the same is not payable as there was no voluntary payment of tax on self-assessment. Facts- The petitioner applied under the Income Declaration Scheme, 2016 and declared undisclosed income being a sum of 4.00 crores. As per the manner prescribed, petitioner duly paid two instalments, but, fa...