The assessee filed a revised declaration mentioning the writ petition and also an affidavit affirming that it would withdraw the writ petition pending before the court as well as the appeal pending before the Commissioner (Appeals). The designated authority rejected the assessee’s declaration stating that the assessee’s initial declaration was disregarded as it did not refer to the pending writ petition, that the revised declaration was rejected for the reasons that the assessee had not taken into account that the amount payable would be 110 per cent. of the disputed tax, that the Authority for Advance Rulings had not determined the income arising out of capital gains, which was chargeable to tax and that therefore, the dispute stemming from the decision of the Authority for Advance Rulings was not covered by the Scheme. On a writ petition,  allowing the petition  the court held that premise that the disputed income was yet to be determined was ex facie erroneous. The designated authority was directed to process the assessee’s declaration and determine the amount payable by the declarant in accordance with the provisions of the Scheme by construing the date of declaration filed by the assessee as December 23, 2024 and issue an appropriate certificate in the prescribed form within the stipulated period.(AY. 2017-18)