Court held that, composite declaration for several years is not permissible under the scheme. However where the condition laid down in scheme is fulfilled in respect of some of years the assessee is entitled to benefit of scheme for those years. Self-assessment tax and advance tax is not adjustable against amounts due under scheme. Court directed the CIT(A) to entertain the appeal without raising the issue of limitation if the appeals are filed latest by April 30, 2019. (Circular No. 25 of 2016 dt. 30 -6-2016 (2016) 385 ITR 22 (St).
Umesh D. Ganore v. PCIT (2019) 413 ITR 66/ 308 CTR 377/ 263 Taxman 727/177 DTR 185 (Bom.)(HC) Mangesh D. Ganore v. PCIT ( 2019) 413 ITR 66/ 308 CTR 377 /177 DTR 185(Bom.) (HC)
S. 183 : Scheme-Composite declaration for several years—Condition laid down in scheme is fulfilled in respect of some of years—Entitled to benefit of scheme for those years—Self-assessment tax and advance tax is not adjustable against amounts due under scheme- Appeal will be entertained without raising the issue of limitation if the appeals are filed latest by April 30, 2019. [S. 246A]