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2018 (2) TMI 1528 - HC - Income TaxNon acceptance of declaration filed by the Petitioner under Section 88 of the Samadhan Scheme - determination of amount of tax payable under Section 90(1) - Held that:- The Affidavit in Reply dated 9th April 1999 by the Respondent No.1 – the Designated Authority itself in terms states that it has worked out the amount payable for the purpose of certificate dated 3 February 1999 by first adjusting the part payment made towards interest and only thereafter is balance amount of ₹ 96,844/- out of advance tax was adjusted towards tax payable. This action of the Designated Authority in issuing the certificate dated 3 February 1999 is contrary to the binding instructions dated 3rd September 1998 of the Central Government under the Samadhan Scheme. The impugned certificate dated 3rd February 1999 issued under Section 91 of the Samadhan scheme is quashed and set aside. The Petitioner's declaration is restored to the designated authority – Respondent No.1 for issuing a fresh certificate and determining the amount payable in accord with the instructions dated 3rd September 1998 issued by the Central Government under Section 96 of the Finance Act i.e. to first adjust the amount paid towards the tax payable and only thereafter to adjust the balance towards interest paid on the date of filing of the declaration. The necessary certificate should be issued by the Respondent No.1 – Designated Authority as expeditiously as possible and preferably within 16 (Sixteen) weeks from today along with corrected relief, if any.
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