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Issues: Whether the appellant was entitled to relief under the notification dated 13.12.2019 and the consequential benefit of the Income Declaration Scheme, 2016.
Analysis: The respondents admitted that the notification had been issued. The amount directed to be deposited had already been placed in Court with interest, and the request for further time to obtain instructions was declined. In these circumstances, the entitlement flowing from the notification was accepted and the deposited amount with further accrued interest was directed to be remitted to the respondents.
Conclusion: The appellant was entitled to the benefit of the notification and, consequently, to the benefit of the Income Declaration Scheme, 2016.