9911796707
TMI Blog2000 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... the communication dated February 29, 2000, sent by the first respondent that the tax due having not been paid within the time limit of three months specified under section 67(1) of the Voluntary Disclosure of Income Scheme, 1997, the declaration filed by her is treated as non est and "lodged". The petitioner seeks a declaration that the action of the first respondent in refusing to condone the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur notice that a different view was taken by another Division Bench of the Punjab and Haryana High Court in Kamal Sood v. Union of India [2000] 241 ITR 567. It is contended by learned standing counsel that the time limit prescribed under the Scheme should be strictly adhered to and there is no provision for condonation of delay. Learned standing counsel has relied on the decision of a Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner. This is not a case where it can be said by any objective standard that the tax could not be paid by the petitioner for the reasons beyond her control. The only reason given in the affidavit is that she was not in a position to mobilise the resources. Such explanation which is in the vaguest possible terms cannot be a ground at all to seek condonation of delay assuming that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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