Assessee cannot adjust tax paid under IDS 2016 with tax payable if his application was rejected subsequently

INCOME TAX : Where assessee declared an undisclosed income of certain amount under Income Declaration Scheme, 2016 and paid two instalments of tax but failed to pay third and last instalment as he was assessted, under a criminal offence and, therefore, revenue rejected its application under disclosure scheme, since neither amount of tax under two instalments was recovered illegally from assessee nor tax was paid under mistake of law by assessee and this was a case of default by assessee,

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