9911796707
TMI Blog2008 (6) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,000 towards interest was paid only on March 26, 1998. The Commissioner of Income Tax accepted the declaration only for the amount of Rs. 3,35,000 paid towards tax since the balance payment was made beyond the statutorily prescribed period of three months from the date of declaration. The assessee contested the non-issue of certificate for the full amount disclosed. Held that- the certificate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losure of Income Scheme, 1997 (VDIS) ; alternatively, the action of the respondent authority in not refunding the sum of Rs. 7,42,000 paid as tax and interest under the VDIS has been challenged. 2. Heard Mr. S. N. Soparkar, learned senior advocate for the petitioner and Mr. M. R. Bhatt, learned standing counsel for respondent authority. It is an agreed position between the parties that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latable to tax paid amounting to Rs. 3,35,000. Hence, the afore-said challenge. 4. The petitioner has made the following principal prayers : "(a) to command to the respondent to issue to the petitioner certificate of the full amount accepting the declaration made by the petitioner under the Voluntary Disclosure of Income Scheme, 1997 at annexure "B" hereto ; or In the alternative : (b) to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the provisions of the Scheme to the concerned assessees in accordance with law." 6. Hence, the respondent authority is directed to either refund or adjust the amount already deposited by the assessee to the tune of Rs. 7,42,000 in accordance with the directions issued by the apex court. The petition is accordingly partly allowed. Rule made absolute to the aforesaid extent with no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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