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TMI Blog2018 (2) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the third installment was substantial. Petitioners were unable to pay the amount and thereafter have pleaded and attributed it to loss of memory. The time period fixed were mandatory and had to be adhered to. The petitioners have not made out an extraordinary case which would have justified invoking writ jurisdiction and grant of further time beyond the time, even assuming that the time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses are to be accepted, then as a routine, extension of time would have to be granted. No ground and reason to issue notice in the present writ petitions. - W.P.(C) 1069/2018, CM Nos.4455-4456/2018, W.P.(C) 1070/2018, CM Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S/o Sh D.C. Rastogi R/o B-53, Sarvodaya Enclave, New Delhi having PAN No. AAAPR1329R submitted the declaration under Section 183 of The Finance Act 2016. The declaration was duly acknowledged vide Form 2 dated 27.09.2016 showing undisclosed income of ₹ 4457970/- (copy enclosed). The total tax, surcharge and penalty due on this income payable in three instalments was as under: Tax : 1337382/- Surcharge : 334346/- Penalty : 334346/- I paid the following first two instalment as under: On 30.11.22016 : 501519/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit third instalment of tax payable under IDS-2016 beyond the due date reg. Kindly refer to your application dated 09.10.2017 on the above mentioned subject. 2. In this regard, your request for granting permission to deposit the third instalment of tax/surcharge/penalty payable under IDS-2015, beyond the due date has been considered by the Board. It is pertinent to mention that declarants while filing declaration under IDS-2016 were well aware of the instalment schedule for payments of corresponding dues. Further, the payment schedule, being staggered, provided them sufficient time to plan their affairs accordingly so as to ensure compliance in a timely manner. Hence, failure to pay the third instalment for a reason which is so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond the time, even assuming that the time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses are to be accepted, then as a routine, extension of time would have to be granted. 10. Accordingly, we do not find any good ground and reason to issue notice in the present writ petitions. 11. Learned counsel for the petitioners submits that the writ petitioners would like to file a separate writ petition seeking adjustment or refund of the amounts paid. They would like to challenge the provision which stipulates that no refund can be claimed. We clarify that we have not commented on the question of refund or adjustment of the amount paid. Dismissal of the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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