In pursuance of the Income Declaration Scheme, 2016 the assessee declared undisclosed income and out of the three instalments in which the amount could be paid under the Scheme, the assessee paid two instalments. The request of the assessee seeking extension of time to pay the third instalment to continue to avail of the benefit under the Scheme was rejected by the High Court. On appeal seeking adjustment of the amounts deposited towards the first two instalments so that in the tax liability computed by the Department after revised assessment, appropriate relief could be granted. The court on the facts directed that the assessee be given benefit of the amounts deposited towards first two instalments while reckoning the tax liability of the assessee after revised assessment.