While so, show-cause notice dated 15.11.2017 was issued by the first respondent proposing to reject the petitioner’s declaration as he had not paid the requisite amount before the due date. The petitioner submitted reply dated 27.11.2017 furnishing the details of the payments made by him. However, vide the impugned proceedings dated 06.02.2018, the first respondent rejected his declaration on the ground that there was no provision in the IDS to allow credit for prepaid taxes. Aggrieved thereby, the petitioner approached this Court.