Allowing the petitions the Court held that the assessee could not have been taxed twice on the same income. The Department had also not disputed that the assessee had settled the tax dispute under the Vivad se Vishwas scheme for the assessment year 2011-12 as a consequence of which the tax offered and paid by it during the assessment year 2014-15 had become excess. The  Court directed the Department  to ascertain the correct amount and refund the amount paid in excess for the assessment year 2014-15 by the assessee along with interest under section 244A. (AY.2011-12, 2014-15).