Santosh Shankar Asawale v. N.r. Borkar, Jj

Digitally signedby GAURIGAURIAMITAMITGAEKWADGAEKWADDate:2022.01.1712:12:04 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.2348 OF 2021 Santosh Shankar Asawale ….Petitioner V/s. The Principal Commissioner of Income Tax & Ors. ….Respondents ---- Mr. Mohammed Zain Khan for petitioner.Mr. Sham V. Walve for respondents. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ. DATED : 13[th] JANUARY 2022 P.C. : 1We have considered the petition and one of the prayer in thepetition is for writ of mandamus or any other writ, order or direction torespondents to refund the amount of Rs.35,11,952/- which petitioner hadpaid under the Income Declaration Scheme 2016 (the IDS). According topetitioner, petitioner had paid an amount of Rs.35,11,952/- but was unableto pay the balance amount under the Scheme within the time prescribed. 2As per the Scheme, if the declarant fails to pay the tax, surchageand penalty in respect of the declaration made under Section 183 on orbefore the date specified under sub-section (1), the declaration filed by himshall be deemed never to have been made under this Scheme. Mr. Khan,therefore, requests that respondents be directed to refund the amount paidsince as per the IDS, the declaration filed by petitioner shall be deemednever to have been made under the Scheme. 3We do not find anywhere in the petition even an averment thatsuch an application for refund has been made by petitioner. Mr. Khan alsoagrees that such an application was not made and therefore, to that extent,petition is prematured. \ 4Petition dismissed as withdrawn. 5Petitioner may apply to the concerned authority for refund, whoshall consider the application in accordance with law and also considerwhile considering the application, a judgment of this Court inPinnacle1Vastunirman Private Limited V/s. The Union of India and Ors.. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)