2020 (10) TMI 761

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..... respondent tax authority to accept the belated returns and permitted the petitioner therein to discharge the balance tax liability in equal monthly instalments. Since the petitioner is not disputing its liability, and wishes to put a quietus to the matter, it is deemed appropriate to direct the respondent to accept the belated return filed by the petitioner for the period from February, 2020 t .....

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..... is inability to permit the petitioner to pay the arrears of tax in instalments. The petitioner reiterates that on account of the present Covid pandemic situation, the petitioner is not in a position to generate the funds necessary for making a lump sum payment of the admitted tax for the said period, and it is therefore that the petitioner seeks a direction from this Court to permit the petitioner .....

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..... is not disputing its liability to tax, or the quantum thereof, for the period in question. It only seeks an instalment facility to pay the admitted tax, together with interest thereon, in view of the financial difficulties faced by it during the Covid pandemic situation, when its business has come to a total standstill. 5. This Court in W.P.(C) No.14275/2020, in similar circumstances, directed .....

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