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TMI Blog2018 (2) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... installment was substantial. Clearly, the petitioner was unable to pay the amount, and thereafter has pleaded and attributed it to loss of memory. The time period fixed was mandatory and had to be adhered to. The petitioner has not made out an extraordinary case which would have justified invoking writ jurisdiction and grant of extension beyond the stipulated time, even assuming that the fixed period of time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses were to be accepted, then extension of time would have to be granted as a routine in other cases as well. - W.P.(C) 1219/2018, CM Nos.5050-5051/2018 - - - Dated:- 9-2-2018 - MR. SANJIV KHANNA AND MR. CHANDER S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th October, 2017 to the Chairman, Central Board of Direct Taxes, had sought and prayed for extension of time to pay the third installment. Relevant portion of the said letter reads:- I Meena Rastogi W/o Sh D.C. Rastogi R/o B-53, Sarvodaya Enclave, New Delhi (senior citizen) having PAN No. AACPR2387K submitted the declaration under Section 183 of The Finance Act 2016. The declaration was duly acknowledged vide Form 2 dated 29.09.2016 showing undisclosed income of ₹ 2,98,04,595/- (copy enclosed). The total tax, surcharge and penalty due on this income payable in three instalments was as under: Tax : 8941379/- Surcharge : 2235345/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 solely attributable to you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h would have justified invoking writ jurisdiction and grant of extension beyond the stipulated time, even assuming that the fixed period of time stipulated under the Scheme could be extended by the Board under Section 119(2) of the Income Tax Act, 1961. If such excuses were to be accepted, then extension of time would have to be granted as a routine in other cases as well. 11. Accordingly, we do not find any good ground and reason to issue notice in the present writ petition. 12. Learned counsel for the petitioner submits that the petitioner would like to file a separate writ petition seeking adjustment or refund of the amounts paid. She would like to challenge the provision which stipulates that no refund can be claimed. We clarify t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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