Breif Issue :

Fact & Issues Involved:

The Hon’ble High Court observed that the assessee is not disputing his liability and also there is no demand against the assessee for the unpaid tax amount. Considering the above and in view of the financial difficulties faced by the assessee during the COVID pandemic situation, instalment facility to pay admitted tax liability has been allowed to the assessee. The authorities were also directed to accept the belated return filed by the petitioner for the period November 2018 to March 2019, without insisting on payment of the admitted tax declared.