Petitioner challenged the order of the CBDT to condone the delay in paying first instalment of the tax payable under IDS 2016 . Dismissing the petition the Court held that the view expressed by the CBDT stating that, concession and excess indulgence would demotivating effect on honest taxpayers making regular and prompt tax deposit . Accordingly dismissal of application is held to be justified.( WP N0. 14395 of 2018 dt 29 -01 2019)
Sadhana R.Jain v CBDT ( 2019) 174 DTR 385/ 307 CTR 207 / 103 taxmann.com 70 (Bom) (HC) Editorial order of High Court set aside , Sadhana R. Jain v. CBDT (2022) 287 Taxman 562 (SC)
Income Declaration Scheme 2016 (IDS) -Finance Act , 2016 ( 2016) 381 ITR 134 (St) (S. 178 to 196) , ( 2016) 384 ITR 165 (St)- ( Refer AIFTPJ. July 2016 )
S.195: Power to remove difficulties- Not depositing the first instalment with in time – Board refusing to condonation of delay – Concession and excess indulgence would demotivating effect on honest taxpayers making regular and prompt tax deposit -Dismissal of application is held to be justified [ S.184, ITA, S.119 Art.14 ]