The assessee deposited the amount in under Capital Gains Accounts Scheme, 1988 (1988)  172 ITR (St.) 54.Amount  was not used in purchase of residential house within specified date. The assessee paid the advance tax on the said amount and requested the Assessing Officer to issue the certificate. The Assessing Officer denied the certificate on the ground that  unless the return for the assessment year 2022-23 is filed, certificate cannot be issued. On writ allowing the petition the Court held that the assessee has   deposited the  entire amount of the advance tax   and an affidavit and further undertaken by the assessee that while filing of the return, physical copy would also be given to the Assessing Officer having jurisdiction. With the affidavit tendered before the court additionally pursuant to the submissions made by the assessee the order of the Assistant Commissioner refusing to issue the no objection certificate for the withdrawal of the balance deposit was quashed. The assessee was permitted to withdraw the remaining amount of the deposit in the bank. (AY.2019-20)