Supreme Court · 2002 INSC 500 · Decided 28 November 2002
Hemalatha Gargya v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2002 INSC 500 · [2002] SUPP. 4 S.C.R. 382
- Case number
- CIVIL APPEAL No. 6266/2000
- Decided
- 28 November 2002
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
Voluntary Disclosure of Income Scheme, 1997: Ss. 66 and 67 (I )-Period prescribed to deposit tax in respect of voluntary C disclosure income-Power of Revenue authorities to extend the period-Held, Revenue authorities have no power to extend the time-s. 66 postulates payment of tax prior to making to file declaration without paying tax, subject to two conditions viz.: (i) the payment bf tax within three months from D the date of filing of the declaration together with; (ii) the payment of simple interest @2% for the period from filing the declaration to the date of payment of tax-Thus
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