The assessee made a declaration under the Income Declaration Scheme, 2016 \u00a0and paid two instalments\u00a0 , however he applied for extension of time for payment of the last instalment of the tax and surcharge and penalty under the Scheme before the Commissioner as well as before the Central Board of Direct Taxes. The Commissioner conveyed to the assessee that he had no authority to grant any such extension of time. The Central Board of Direct Taxes had not yet replied to the assessee.\u00a0 The assessee filed writ petition\u00a0 \u00a0\u00a0\u00a0dismissing the\u00a0 petition, \u00a0the Court held that \u00a0the instant case was not one of illegal recovery of tax by the Revenue, or in other words, any tax paid by the assessee under mistake of law. This was a case of default on the part of the assessee, and the consequences of the default were themselves provided under the Scheme in the form of section 191. \u00a0Writ petition was dismissed .<\/p>\n","protected":false},"excerpt":{"rendered":"
Income Declaration Scheme , 2016<\/p>\n
S. 191 : Tax paid under the Scheme shall not be refunded \u2013 Paid two instalments \u2013 Default in paying final instalment \u2013 Not entitle to get the refund already pad . [ S. 183, 185 Art, 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20474","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ke","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20474"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20474\/revisions"}],"predecessor-version":[{"id":27256,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20474\/revisions\/27256"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}