On writ the Court held, that the authority concerned is  to make suitable adjustments either physically or by online mode and to transfer the amount paid under the Direct Tax Vivad se Vishwas Scheme for the assessment year 2016-17 to the assessment year 2014-15, without any further delay. The Department had to consider the amount paid as capital gains for the assessment year 2016-17, under the Scheme for the assessment year 2014-15, as no incidence of tax arose for the assessment year 2016-17. Thus, suitable orders could be passed in accordance with law within a period of 30 days from the date of issuance of a copy of this order.( AY.2016-17)