High Court held that where assessee (declarant) filed a declaration under Income Declaration Scheme, 2016 declaring certain undisclosed income relating to assessment years 2011-12 to 2014-15, advance tax payment made by assessee during said assessment years would retain character of tax and assessee would be entitled to and given credit for advance tax already paid by it and Commissioner would not refuse to issue certificate in Form 4 on said count. Notice is issued in SLP filed against impugned order of High Court. (AY. 2011-12 to 2014-15)
PCIT v. Kamla Chandrasingh Kabali (2023) 294 Taxman 608 (SC) Editorial : Kamla Chandrasingh Kabali v. PCIT (2022) 443 ITR 148/ 286 Taxman 580 (Bom)(HC)
Income Declaration Scheme, 2016-Finnace Act, 2016 (2016) 384 ITR 87 (St)
S. 184 : Charge of tax and surcharge-Advance tax-Payment of tax-Credit for advance tax-Credit for advance tax must be given-Directed the respondents to issue certificate as required by Rule 4(5)-Notice issued in SLP filed by the Revenue.. [S. 183, 185 ITACT, S.199, 219 Art. 226]