Delay in depositing tax under IDS, 2016 couldn't be condoned on account of personal reasons

IT : Where pursuant to declaration made under Income Declaration Scheme of 2016, assessee failed to deposite minimum 25 per cent of total amount declared within prescribed time limit due to personal reasons, in view of fact that CBDT took a conscious decision not to grant any extension in case of individual hardship, impugned order rejecting assessee's application for condonation of delay did not require any interference

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