This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Normal Tax paid cannot be adjusted against Tax on Income disclosed under IDS
Case Law Details
- Case Name
- Umesh D. Ganore Vs Pr. CIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12, 2012-13
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Umesh D. Ganore Vs PCIT (Bombay High Court)
Conclusion: Advance tax, self assessed tax and TDS paid prior to filing of declaration, should not be adjusted towards discharge of assessee’s liability to pay tax, surcharge and penalty under the scheme of Income Tax Declaration Scheme, 2016 in absence of any specific provision in the scheme, granting benefit of the self assessed tax or advance tax under the Act.
Held: Assessee was an individual. He challenged decision of Revenue in not accepting his declaration under Income Tax Declaration Scheme, 2016. The controversy between assessee and ...
