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2018 (4) TMI 934 - HC - Income TaxSettlement under the Samadhan Scheme - grievance of the Petitioner is that the Designated Authority has computed disputed income on the basis of tax paid, while in terms of Section 87(e) and (f) of the Samadhan Scheme the disputed income has to be arrived at on the basis of tax unpaid on the date of filing declaration under Section 88 of the Samadhan Scheme - Held that:- Authorities under the Samadhan Scheme have to implement scheme in terms of the its provisions. Circulars/clarifications issued by the CBDT even for the purpose of appropriate administration of the scheme cannot be inconsistent with the provisions of the scheme which is legislative enactment. This Petition is disposed of by directing the Respondents to recompute – income and thereafter calculate the amount payable by the Petitioner for settlement under the Samadhan Scheme. The Designated Authority is directed to complete entire exercise of computing disputed income and the amount payable for settlement as expeditiously as possible and within a period of six weeks from today and as the Petitioner had paid the amounts as computed by the Designated Authority in his certificate dated 10.2.1999, the Designated Authority shall refund excess paid by the Petitioner, if any, as so found on re-computation of the amount payable after computing disputed income on the basis of unpaid taxes.
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