Sadhana R. Jain v. The Central Board of Direct Taxes & Anr
[Citation -2022-LL-0518]
| Citation | 2022-LL-0518 |
|---|---|
| Appellant Name | Sadhana R. Jain |
| Respondent Name | The Central Board of Direct Taxes & Anr. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 18/05/2022 |
| Judgment | View Judgment |
| Keyword Tags | income declaration scheme • appellate jurisdiction • accrued interest |
| Bot Summary: | On 10.5.2022 we noticed that the respondents have condescended to enter appearance after three years and passed the following order:- Learned counsel for the respondents have finally condescended to appear, three years after the notice was issued! Learned counsel for the petitioner submits that the case is actually covered as in terms of the 2 Notification dated 13.12.2019 of the Ministry of Finance that all such people who defaulted in making payment were permitted to deposit the amount with 12 per cent interest. Learned counsel for the respondent seeks a short accommodation to obtain instructions in this behalf. Learned counsel for the respondents sought a short accommodation to obtain instructions. We put a question to learned counsel for the respondents that at least to the extent a notification has been issued, there cannot be further instructions sought. In view thereof, the appellant is entitled to the relief in terms Signature Not Verified of the notification and since the amount stands already deposited in Digitally signed by RASHMI DHYANI Date: 2022.05.18 17:03:46 IST Reason: the Court along with interest, the said amount with any further accrued interest on the same be remitted to the respondents, 2 particulars of which will be given by the learned counsel for the respondents. UPON hearing the counsel the Court made the following ORDER Leave granted. The civil appeal stands allowed in terms of the signed order. |