Home › Income-Tax Act › Yogesh Roshanlal Gupta v .CBDT (2021) 432 ITR 91 /199 DTR 81/ 319 CTR 389 / 280 Taxman 278(Guj) (HC).Editorial: On appeal , the honourable Supreme Court directed that the assessee be given benefit of the amounts deposited towards first two instalments while reckoning the tax liability of the assessee after revised assessment , Yogesh Roshanlal Gupta v .CBDT ( 2022) 442 ITR 31 (SC)

Yogesh Roshanlal Gupta v .CBDT (2021) 432 ITR 91 /199 DTR 81/ 319 CTR 389 / 280 Taxman 278(Guj) (HC).Editorial: On appeal , the honourable Supreme Court directed that the assessee be given benefit of the amounts deposited towards first two instalments while reckoning the tax liability of the assessee after revised assessment , Yogesh Roshanlal Gupta v .CBDT ( 2022) 442 ITR 31 (SC)

Income Declaration Scheme , 2016

S. 191 : Tax paid under the Scheme shall not be refunded – Paid two instalments – Default in paying final instalment – Not entitle to get the refund already pad . [ S. 183, 185 Art, 226 ]

The assessee made a declaration under the Income Declaration Scheme, 2016  and paid two instalments  , 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.  The assessee filed writ petition     dismissing the  petition,  the Court held that  the 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.  Writ petition was dismissed .