The assessee has filed the declaration for settling the levy of interests levied under section 234A, 234B and 234C of the  Act .  There was delay in filing of the appeal however the delay was condoned . The declaration was rejected on the ground that  the tax arrears does not include interest payable under the 1961 Act  On writ the Court held that the assessee was eligible to file the declaration under the 2020 Act for the disputed interest that was charged under section 234A or section 234B or section 234C of the 1961 Act. There is no provision in the 2020 Act to exclude interest charged under sections 234A , 234B and 234C of the 1961 Act. The designated authority was, therefore, not correct in rejecting the declaration of the assessee. The delay was condoned by the CIT (A) hence the rejection order  passed by the PCIT was bad in law and he  was directed to process the declaration filed by the asseessee under the 2020 Act .  (AY.2012-13)