The assessee declared his undisclosed income under Income Declaration Scheme, 2016 and deposited certain amount of tax by way of two challans but could not deposit rest amount, amount deposited under said two challans. When the Direct Tax Vivad Se Vishwas Act, 2020 was enacted the assessee applied thereunder and submitted forms 1 and 2 declaring a disputed income of Rs. 15,50,500. Form 3 issued under the Direct Tax Vivad Se Vishwas Act, 2020 required the assessee to pay a sum of Rs.6,97,500 on or before March 31, 2021 and if the amount was not paid by that date, an amount of Rs. 7,67,250 after March 31, 2021. The assessee stated that credit was not given for the taxes paid and the request made to the Principal Commissioner for rectification in form 3 was not responded to. On a writ petition Held, allowing the petition, that the amount deposited by the assessee under the 2016 Scheme could not have been forfeited as it had neither been refunded nor adjusted. It was not a case where the assessee had failed to make the payment within the time prescribed under the 2020 Act which would result in denying the benefit of the Scheme but a case where the money which was lying in the corpus of the Department had only to be adjusted by way of a mathematical exercise and benefit accorded to the assessee under the 2020 Act. A revised form 3 was issued on September 27, 2021, which required the assessee to deposit an amount of Rs. 1,90,000 before September 30, 2021 and Rs. 2,59,750 after September 30, 2021. The amount so specified in form 3 also took into consideration an amount of Rs. 2,09,400 deposited by the assessee on October 30, 2021. The assessee had paid an amount of Rs. 51,000 in the month of November 2021. As on the last date specified, i. e., October 30, 2021, the assessee had admittedly not paid the entire amount in terms of the revised form 3, dated September 27, 2021. After adjusting the amount earlier deposited, the assessee would be entitled to refund which would accordingly be considered for payment. This would be in accordance with the purpose, intent and the spirit of the 2020 Act aimed at eliminating and resolving the disputes between the assessee and Department. The Court directed the respondents to issue a fresh form 3, after giving to the assessee credit of the amount paid under the 2016 Scheme and the balance amount if any be refunded. ( AY. 2016 -17 )