Bombay High Court
Umesh D. Ganore vs The Principal Commissioner Of Income ... on 26 March, 2019
Bench: Akil Kureshi, M.S. Sanklecha
5. os itxa 14709-14710-18.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 14709 OF 2018
Umesh D. Ganore .. Petitioner.
v/s.
The Principal Commissioner of Income Tax-1
Nashik & Others .. Respondents.
WITH
WRIT PETITION NO. 14710 OF 2018
Mangesh D. Ganore .. Petitioner.
v/s.
The Principal Commissioner of Income Tax-1
Nashik & Others .. Respondents.
...................
Mr. Mihir Naniwadekar a/w Ms. Alisha Pinto for the Petitioners
Mr. Sham Walve for the Respondent
...................
CORAM : AKIL KURESHI &
M.S. SANKLECHA, JJ.
DATE : MARCH 26, 2019
IN CHAMBER at 2.35 p.m.
P.C.:
1. Not on board. Mentioned. Taken on board.
2. A praecipe has been moved by the learned counsel for the petitioners for speaking to the minutes of the Judgment & Order dated 8.3.2019 passed in above mentioned Writ Petitions. Learned counsel for the respondent has no objection to the same. The corrections required to be carried out as under:-
1 of 2 ::: Uploaded on - 27/03/2019 ::: Downloaded on - 28/03/2019 01:21:20 :::
5. os itxa 14709-14710-18.doc Sr. Para Contents of the Judgment Corrections in the contents No. No. 1 1 For convenience, we may record facts For convenience, we may record from Writ Petition No.14709 of 2010. facts from Writ Petition No.14709 of 2018.
2 2 .......the Petitioner's declaration under .......the Petitioner's declaration
Income Tax Declaration Scheme, under Income Declaration Scheme,
2016 (herein after referred to as 2016 (herein after referred to as
Scheme of 2016) Scheme of 2016)
3 3 The Union Legislature framed said The Union Legislature framed said
Scheme under Section 183 of the Scheme under Section 183 of the Finance Act, 2006 Finance Act, 2016 4 6 Out of the said sum of Rs.81,54,233/-, Out of the said sum of therefore, after deducting said sum of Rs.81,54,234/-, therefore, after Rs.8,19,465/- the Petitioner had to deducting said sum of Rs.8,19,465/-
pay the remaining of R.73,34,770/-. the Petitioner had to pay the remaining of Rs.73,34,769/-.
5 20 would be permissible in cases where would be permissible in cases relation between the income declared where relation between the income under the scheme and the advance declared under the scheme and the tax can be established tax deducted at source can be established 6 25(ii) In Writ Petition No. 14710 of 2018, In Writ Petition No. 14709 of 2018, the petitioner's declaration for the petitioner's declaration for assessment years 2011-12 and 2012- assessment years 2011-12 and 13 would be accepted by the 2012-13 would be accepted by the department. department.
3. Necessary corrections be carried out in the original judgment and corrected judgment be uploaded.
4. Praecipe is disposed of in the above terms.
[ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ] 2 of 2 ::: Uploaded on - 27/03/2019 ::: Downloaded on - 28/03/2019 01:21:20 :::