Assessee filed declaration in Forms 1 and 2 under Direct Tax Vivad Se Vishwas Act, 2020 .  Designated Authority after accepting Forms 1 and 2 issued Form 3, declined credit of tax deposited on ground that challan had been deposited under minor head ‘200’ instead of ‘400’ . On writ allowing the petition the court held that order rejecting credit of tax deposited on hyper technical ground that challan had been deposited under minor head ‘200’ instead of ‘400’ was unfair, illegal and contrary to objective of enacting DTVSV Act . Directed  the Designated Authority to correct payment head, record credit of tax deposited and issue revised Form 3 .