Allowing the petition the Court held that, the assessee’s declaration pertained to the AY.s 2010-11 to 2015-16. Advance tax of Rs. 1,10,000 had been paid by him for the AY. 2013-14. There was no regular assessment for that year. If the amount paid by the assessee for the AY. 2013-14, being a sum of Rs. 1,10,000 were adjusted, the payments made by him on November 21, 2016 (Rs. 1,50,000), March 28, 2017 (Rs. 1,50,000) and September 27, 2017 (Rs. 2,22,807) would be sufficient to discharge his liability in respect of the tax, surcharge and penalty payable by him towards his undisclosed income declared under the Income Declaration Scheme.  Accordingly the rejection of the declaration was not valid. Notification No. S. O. 2476(E) dated July 20, 2016 (2016 386 ITR 5  (St.) Circular No. 25 of 2016, dated June 30, 2016 (2016) 385 ITR  22 (St.) ( AY.  2010-11 to 2015-16)