A search and survey operation under section 133A was carried out at premises of assessee-firm wherein certain amount of cash was found.  Assessee made a disclosure that entire sum belonged to him and filed an application for settlement. Said application was allowed. However, final order passed under section 245D(4) included interest under section 234B(2A) on entire amount of additional income offered without providing set-off of pre-paid taxes. On writ the Court  held that  the  assessee had already paid tax on income which had gone to government treasury and therefore it could not be expected to pay interest on taxes already paid. It ought to have been allowed credit of pre-paid taxes and interest under section 234B(2A) was to be levied only on balance additional tax payable. Accordingly the interest under section 234A was to be levied on additional amount of tax paid by assessee, as that became tax short paid, for entire period i.e. after due date of filing return till date on which return was filed. Accordingly the order was set aside to extent of computation of interest, directing revenue to recover interest on additional tax paid as per  the  settled ratio.(AY. 2015-16 to 2018-19)