Assessee for settlement of disputes under Direct Tax Vivad Se Vishwas Act, 2020 submitted Forms 1 and 2 with Principal Commissioner. Principal Commissioner issued Form 3 reflecting therein an amount of Rs. 8,39,676 as balance tax payable – Assessee responded to Form 3 and deposited an amount of Rs. 8,39,376, which was short by Rs. 300, before specified date. Principal Commissioner had not issued Form 5 to assessee on account of short payment of balance tax payable. On writ allowing the petition the Court held that since payment which was required to be paid in terms of Form 3 was short only by Rs. 300, this clearly appeared to be an inadvertent error on part of assessee which was neither deliberate nor intentional. Accordingly the Principal Commissioner was to be directed to accept balance payment of Rs. 300 with interest and issue Form 5 in terms of Scheme. (AY. 2013-14)