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2018 (8) TMI 576 - HC - Income TaxApplication for adjustment or refund of the amount paid under Income Declaration Scheme – 2016 rejected - Held that:- Hon'ble Supreme Court in the case of Hemlatha Gargya (2002 (11) TMI 6 - SUPREME COURT) is relevant which reads having held that the assessee are not entitled to the benefit of the Scheme since the payments made by them were not in terms of the Scheme, we direct the Revenue Authorities to refund or adjust the amounts already deposited by the assessee in purported compliance with the provisions of the Scheme to the concerned assessee in accordance with law. All the appeals are accordingly disposed of without any order as to costs. Considering the aforesaid we quash the impugned order and direct the respondent - Revenue to adjust the amount of ₹ 3,28,068/- which has been deposited by the petitioner in relevant Assessment Year 2014-15
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