Benefit under Samadhan Scheme - denial of benefit on the ground...

Benefit under Samadhan Scheme - denial of benefit on the ground that the Assessee has already paid the tax before making an application under the said Scheme - in the absence of the arrears of tax, penalty, interest bearing free as the tax already stood paid, the Assessee by applying under the said Scheme cannot take advantage of reduction of the tax liability to the extent of 50%.