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TMI Blog2020 (10) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... extension of time deserves to be attended to by the Revenue Authority under the Notification dated 13th December, 2019 since such prayer was live and pending during the period of subsistence of the Notification entitling the petitioner to retrospective consideration. In the backdrop of the above discussion, on the particular facts of this case, the issue is remanded to the respondent no.2/the Principal Commissioner of Income Tax to consider the same on merits in the context of the observations made hereinabove. It is expected that the above directed exercise shall be completed not later than a period of six weeks from the date of communication of this order. - WPO/230/2018 IA NO: GA/1/2020 (Old No.:GA/2563/2018) GA/2/2020 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. The petitioner has admittedly paid the first two instalments but, due to his illness, claims to have been unable to pay the third instalment within the period initially prescribed. Mr. Basu Chowdhury relies on the representation of the petitioner submitted on 4th December, 2017 as addressed to the respondent no.2/the Principal Commissioner of Income Tax, seeking extension of time to pay the third instalment. The representation left undecided and arrears of tax, surcharge plus penalty mounting in the meantime, the petitioner filed the present writ petition. Today, Mr. Basu Chowdhury relies on the Notification dated 13th December, 2019 to submit that the Revenue Authority, in its wisdom, has decided to extend the period for comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13th December, 2019 for the convenience of all the parties : S.O. 4455(E). In exercise of the powers conferred by the proviso to sub-section (1) of section 187 of the Finance Act, 2016 (28 of 2016), the Central Government hereby specifies that the persons who have made a declaration under sub-section (1) of section 183, but have not made payment of the tax and surcharge payable under section 184 of penalty payable under section 185 of the said Act, in respect of the undisclosed income, on or before the due date notified by the Central Government vide notification number S.O. 1830(E), dated the 19th May, 2016, (as subsequently amended vide notification number S.O. 2476 (E), dated the 20th July, 2016), may make the payment of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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