Disposed

Vijendra Singh v. Union of India

Chhattisgarh HC12 Sept 2023WPT/129/2018

Case brief

AI extract

What is this about?

In this writ petition, the petitioner challenged the rejection of his application for condonation of delay in paying the first tax installment under IDS-2016. During the pendency, he deposited the full tax and interest. The court directed the Revenue to verify the payment and issue a certificate within two months before disposing of the petition.

What did the court decide?

Revenue directed to verify payment and issue appropriate certificate under IDS-2016 within two months.

Vijendra Singh Vs Union of India — Income Tax | Chhattisgarh HC (2023)

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NAFR

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HIGH COURT OF CHHATTISGARH, BILASPUR

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WPT No. 129 of 2018

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Vijendra Singh S/o Late Shri Vijay Singh Aged About 43 Years R/o Ameri Road, Near Saint Francis School, Shanti Nagar, Bilaspur District Bilaspur Chhattisgarh, Office - Bedford Earth Movers , Raipur Road , Rajiv Gandhi Chowk Bilaspur District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh

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---- Petitioner

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Versus

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1. Union Of India Through The Secretary, Ministry Of Finance (Income Tax) Department Of Revenue Secretariat, New Delhi., District: New Delhi, Delhi

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2. Central Board Of Direct Taxes , Through The Secretary, North Block, New Delhi.

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3. The Principal Commissioner Of Income Tax, Aaykar Bhawan Vyapar Vihar Tarbahar Bilaspur District Bilaspur Chhattisgarh., District: Bilaspur, Chhattisgarh

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4. The Deputy Commissioner Of Income Tax-1 (1), Present AddressIncome Tax Office, Mahima Complex, Vyapar Vihar, Tarbahar, Bilaspur District Bilaspur Chhattisgarh.

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---- Respondents

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For Petitioner : Mr. S. Rajeswsara Rao, Advocate For Respective Respondents : Mr. Hemant Agrawal, Advocate and Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate

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Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board

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12.09.2023

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Heard.

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1) The petitioner has challenged the rejection of an application for condonation of delay in payment of the first installment of tax in respect of income declared under ‘the Income Declaration Scheme, 2016 (for short ‘the IDS -2016’).

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2) Learned counsel for the petitioner would submit that the petitioner had already deposited the amount of tax including the interest on 31.01.2020 in pursuance of the Notification No. S.O. 4455(E) on

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-2-

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13.12.2019. He would further submit that as the petitioner has already deposited the amount of tax along with the interest, the department may be directed to issue a certificate of payment of tax under IDS-2016.

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3) On the other hand, learned counsel for the Revenue would submit that if the petitioner has already deposited the amount of tax along with the interest, the Department will certainly decide the application of the petitioner according to the existing policy and rules made thereunder.

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4) I have heard learned counsel for the parties and perused the documents.

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5) The petitioner had filed this petition against the rejection of an application for condonation of delay in payment of the first installment of tax in respect of income declared under IDS-2016. During the pendency of this petition, on 31.01.2020 the petitioner deposited the entire amount of tax including the interest and in this regard, a counterfoil of the challan has been produced and annexed along with this petition. As the petitioner has already deposited the amount of tax including the interest, the Revenue is directed to verify the fact and issue an appropriate certificate according to the Income Declaration Scheme, 2016 preferably within a period of two months from the date of receipt of a copy of this order.

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6) With the aforesaid observation(s), the petition is disposed of.

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Sd/-

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(Rakesh Mohan Pandey) Judge

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Rekha

Vijendra Singh v. Union of India

Case brief

What is this about?

What did the court decide?

Vijendra Singh v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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