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TMI Blog2022 (6) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... by the declarant shall be as provided in the table in the said Section. The declaration as referred to in Section 3 has to be made before the designated authority in prescribed format as provided in Section 4(1) of the Act. As per sub-section (2) of Section 4 upon filing such declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals) in respect of disputed income or disputed interest or disputed penalty or fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under Section 3 and 4 has been issued by the designated authority. Section 5 of the Act pertains to time and manner of payment. Sub-section (1) of Section 5 provides that the designated authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Jain, Advocate ORDER PANKAJ JAIN , J. By way of present writ petition, the petitioner prays for grant of a writ in the nature of mandamus directing respondents to accept the tax with additional fee and interest as per Vivad Se Vishwas Scheme. 2. As per the averments made in the petition, the petitioner declared returned income of Rs.11,26,84,919/- for the assessment year 2009-10 claiming deduction of Rs.4,83,09,106/- under Section 54 of the Income Tax Act, 1961. The return filed by the petitioner was processed under Section 143(1) of the Act and the petitioner was held not eligible for deduction under Section 54 of the Act and accordingly, the income of the petitioner was computed and penalty proceedings were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund reduced in assessment as per part E(iv) of Form 1 Balance amount payable/refundable after adjusting amount already paid On or before 31.03.2021 10946846 After 31.03.2021 12041530 Remarks 5. On 25.06.2021, the last date for payment of the amount under Section 3 of the Act was notified as 31.08.2021, which was further exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficial Spokesperson, CBDT 6. After the petitioner missed both the deadlines, he received an e-mail on 30.03.2022, whereby he was asked to contact his Assessing Officer having failed to furnish Form-4. On the very next day i.e. 31.03.2022, petitioner is stated to have represented respondent No.3 seeking permission to pay the amount due under the Act alongwith additional fee and interest as owing to illness of his mother, he was residing abroad during April, 2021 to October, 2021. The fate of the same remains undecided. 7. Counsel for the petitioner submits that since as per Form-3 (Annexure P-4), the offer remained open ended thus, no time limit can be prescribed. 8. We have heard counsel for the petitioner and perused the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to agree with the contention of the counsel for the petitioner that as per Annexure P-4, the offer remained unended. The settlement can never be said to be open ended. It has a terminal point. In the present case, either amount of Rs.1,09,46,846/- was to be paid before 31.03.2021 or an amount of Rs.1,20,41,530/- was to be paid till the last date of payment as notified i.e. 31.10.2021. 13. Counsel for the petitioner has not been able to point out any provision which shall entail extension of time as a vested right which can be enforced by way of writ petition under Article 226 of the Constitution of India. Trite it is that enforceable right under law is a sine qua non for issuance of a writ in the nature of mandamus. Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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