Income Tax Deposit already made under IDS: Bombay HC directs Dept to Issue Certificates

The Bombay High Court directed the Income Tax Department to issue certificates under the Income Declaration Scheme (IDS) for tax deposits already made by the assessee. The court ruled that the department could not withhold certificates due to procedural delays or discrepancies once the tax has been paid. This decision ensures that taxpayers who have complied with the IDS are granted the benefits and protections promised under the scheme, reinforcing the importance of fair treatment in tax compliance initiatives.