MEENA RASTOGI Vs. CENTRAL BOARD OF DIRECT TAXES

JUDGEMENT

(1.) Writ petitioner Meena Rastogi is wife of Dal Chandra Rastogi and mother of Siddharth Rastogi.

(2.) Dal Chandra Rastogi and Siddharth Rastogi had filed Writ Petitions for identical and similar relief, i.e., for extension of time for payment of third or last installment on the undisclosed income under the Income Declaration Scheme Rules, 2016, introduced vide Finance Act, 2016. By common order dated 5th February, 2018, we have dismissed W.P.(C) 1069/2018 filed by Siddharth Rastogi and W.P.(C) 1070/2018 filed by Dal Chandra Rastogi. The present writ petition would also meet the same fate.

(3.) Meena Rastogi had filed declaration of undisclosed income of Rs.2,98,04,595/- under the Income Declaration Scheme Rules, 2016 in terms of the Finance Act, 2016.