The petitioner, a senior citizen, sought an extension for paying the third instalment of tax under the Income Declaration Scheme, 2016, citing age and ill health. The Court dismissed the writ petition, rejecting her excuse as inadmissible and declining to issue a notice.
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Date of decision: 9th February, 2018.
MEENA RASTOGI ..... Petitioner Through Ms. Ananya Kapoor, Adv.
versus
CENTRAL BOARD OF DIRECT TAXES,
& ANR. ..... Respondents Through Ms. Ruchir Bhatia, Adv.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
SANJIV KHANNA, J. (ORAL)
Writ petitioner Meena Rastogi is wife of Dal Chandra Rastogi and mother of Siddharth Rastogi.
WP(C) No.1219/2018 Page 1 of 6
“I Meena Rastogi W/o Sh D.C. Rastogi R/o B-53, Sarvodaya Enclave, New Delhi (senior citizen) having PAN No. AACPR2387K submitted the declaration under Section 183 of The Finance Act 2016. The declaration was duly acknowledged vide Form 2 dated 29.09.2016 showing undisclosed income of Rs.2,98,04,595/- (copy enclosed). The total tax, surcharge and penalty due on this income payable in three instalments was as under:
WP(C) No.1219/2018 Page 2 of 6
Tax : 8941379/Surcharge : 2235345/Penalty : 2235345/-
I paid the following first two installments as under:
On 30.11.2016 : 3353018/On 29.03.17 : 3353018/-
The third installment of Rs. 67060331/- was payable on or before 30.09.2016. This installment could not be paid due to the reason that I am 70 years old lady having ill health which became hurdle in my day-today work. Since, there was a gap of 6-months between 2nd and 3rd installment to deposit the tax, it slipped from my mind to deposit the same. I have already paid 50% of total tax due in time and would have deposited the same, had I remember. Under these circumstances, I request you that I may be allowed to deposit the balance 50% tax and my declaration may please be accepted.
WP(C) No.1219/2018 Page 3 of 6
“Subject: Your request dated 09.10.2017 for allowing to deposit third instalment of tax payable under IDS-2016 beyond the due date – reg.
Kindly refer to your application dated 09.10.2017 on the above mentioned subject.
WP(C) No.1219/2018 Page 4 of 6
WP(C) No.1219/2018 Page 5 of 6
stipulates that no refund can be claimed. We clarify that we have not commented on the question of refund or adjustment of the amount paid. Dismissal of the present writ petitions would not operate as constructive res judicata and bar the filing of fresh writ petition on these aspects.
SANJIV KHANNA, J.
CHANDER SHEKHAR, J.
FEBRUARY 09, 2018 b
WP(C) No.1219/2018 Page 6 of 6
3 issues framed by the court
Whether the High Court should grant extension of time for payment of the third instalment of tax under the Income Declaration Scheme, 2016 when the failure was due to inadvertence and age-related illn
Whether the petitioner's claim of being a senior citizen with ill health justifies invoking writ jurisdiction to override the mandatory payment schedule of the Scheme.
Whether refusal to extend time for payment bars a subsequent claim for refund of excess tax paid.
Meena Rastogi
Central Board of Direct Taxes
Sanjiv Khanna
Chander Shekhar
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
