9911796707
TMI Blog2017 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... eme, 2016 even after the specified date to make the payment - Held that:- We asked the petitioner whether there is any provision under the Scheme or in the Rules made thereunder, which would permit the Authorities acting under the Scheme to accept payment made consequent to the declaration filed under the Scheme even after specified date to make a part payment of tax has passed. We were informed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. Mr. Shirin Shaikh i/b Raval Shah & Co. for the petitioner Mr. Suresh Kumar for the respondent ORDER P. C. 1. This petition under Article 226 of the Constitution of India seeks a direction to the Principal Commissioner of Income Tax, Thane to accept a sum of ₹ 1.19 crores being the amount of 25% tax payable by the petitioner on declared undisclosed income under the Income Declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to deposit the amount of ₹ 1.19 crores being the 25% which he was required to deposit before 30th September, 2017 under the Income Declaration Scheme, 2016 in view of the demonetization of ₹ 500/and ₹ 1000/currency notes on 8th November, 2016. Thus, he seeks a direction to the respondent Revenue to now accept ₹ 1.19 crores which he was unable to deposit on or before 30th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of payment were known at the time of filing the declaration and above all it is a facility which has been made available to parties who have failed to disclose their income and pay the appropriate tax under the Income Tax Act, 1961, to come clean. In the above view, we see no reason to exercise our extraordinary writ jurisdiction in these facts. 6. Accordingly, the Petition is dismissed. No orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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