The assessee has to consider the date of receipt  as date of communication as per section 260A(2) (a) of the  Act . Though the assessee has not filed the appeal the assessee is eligible for the Scheme . Refer  Circular No 9 /2020 dt 22-4 -2020   Q. No 1 and answer given by the CBDT.          

Please    refer question No  Circular No. 9 /2020 dt 22 -4 2020  Q.No. 46 . Whether DA can amend his order to rectify any patent errors   . Ans . Yes , DA shall  be able to amend his order under section 5 to rectify any apparent errors . Please also  refer  CBDT  circular Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the CBDT can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .  It may be desirable to  file rectification application before the Designated Authority .

Please  refer Circular No 18 /2020 dt 28 -10 -20220 , circular in respect of payment of tax . As per the Circular the declarant can make the payment without additional amount on or before 31 St March , 2021 ( Now extended up to 30-4-2021 )     Please also refer Circular No 21 /2020 dt 4 -12 -2020.  Q.No. 87 . and Answer state that ,once the required amount of disputed penalty has been paid by the declarant  , interest relating  to such penalty would be waived . The issue being debatable the  declarant may not get the concessional rate as applicable , up to 30 -4 -2021 . The half amount paid may not be considered as required amount .   In case the assessee is not able to pay half the amount the assessee may not get the refund of the amount paid under Vsv Act . In case the Designated levies 110% of the tax in dispute on entire amount the assessee may have only  remedy of filing writ before High Court.

The Designated Authority is right in determining the refund at Rs 10 . The assessee may have to file an appeal before the CIT(A) against the rectification order  rejecting the application passed by the Assessing officer . 

We presume that the father has filed the  Declaration under  Vsv Act and all other  conditions of the Vsv Act is satisfied .  In case the father has given nomination in favour of any person the Bank has to transfer the amount to the nominee refer Ram Chander Talwar v. Devendra Kunar Talwar ( 2020) 10 SCC 671 . If the amount is transferred in the name of nominee , the nominee can with the consent of all legal heirs may request the bank to release the payment of tax as per VSV Act , determined by the Designated Authority .   In case the father has not given any nomination the legal heirs has to get the probate or succession Certificate .  It may be desirable to make  an application for probate or succession Certificate at the earliest and move an application before the Court to release the payment to the Income tax department . In the petition the legal heirs  can make Income tax Department as well as Bank also party as respondents . we are sure the Court may direct the Bank to release the payment in favour of the Income tax Department . In case the deceased has not filed the Vsv Declaration the legal Heirs can file the  Declaration on or before 31 st March 2021. The earlier notification dated 27 -10 -2010 has been amended  by vide Notification No. 09/2021/ F.No. IT(A)/01/2020-TPL dated 26th February, 2021 by CBDT, the time limit for payment without additional amount is extended to 30 th April 2021 . the abovementioned notification, even earlier forms issued will also be covered and payments made upto April 30, 2021 will be as per the third column of the table to section 3 of VSVA .   The assessee can also make payment after 30 th April 2021 however the assessee has to pay extra amount  . Please refer CBDT Circular No 9 dt 22-4 -2020 dt. Q No. 28 and answer given by the CBDT , it will be 110 % of the disputed tax .

As per explanation to section 7 of VSVA, it is clarified that where the declarant had, before filing the declaration, paid any amount under the Income-tax Act in respect of his tax arrears which exceeds the amount payable under VSVA, he shall be entitled to a refund of such excess amount,  but shall not be entitled to interest on such excess amount under section 244A of the Act.  In  Nirmala L. Mehta  v. A. Balasubramanian (2004) 269 ITR 1 (Bom.)(HC)  (11) 

 “There cannot be any estoppel against the statute, Article 265 of the Constitution of India in unmistakable terms provides that no tax shall be levied or collected except by authority of law. Acquiescence cannot take away from a party the relief that he is entitled to where the tax is levied or collected without authority of law”. [Also refer, CIT v. V.MR.P. Firm, Muar (1965) 56  ITR 67 (74)]

CIT v. Shelly Products (2003) 261 ITR 367 (SC)  (382 )

“If the assessee has by mistake or inadvertence or on account of ignorance, included in his income any amount which is exempted from payment of Income-tax or is not income within the contemplation of law, he may like wise bring this to the notice of the assessing authority, which if satisfied, may grant him relief and refund the tax paid in excess  if any“.

Article. 265 of the Constitution of India reads as under ; t “No tax shall be levied or collected except by authority of law“. The collection of tax has to be also within the frame work of law. The Circular No. 14 (XL-35), dt. 11/04/1955, also states that a duty is cast upon the Assessing Officer  to assist and aid the assessee in the matter of taxation. Assessing Officers  are supposed to advise the assessee and guide them and not  take advantage of any error or mistake committed by the assessee or of their ignorance. The function of the Assessing officer  is to administer the statute with solicitude for public exchequer with an inbuilt idea of fairness to taxpayers. The scope of the above circular is explained in CIT v. Ahmedabad  Keiser-E. Hind Mills Co. Ltd  (1981)  128 ITR 486 (Guj.) (HC) (492), Parekh Bros v. CIT (1984) 150 ITR 105 (Ker) (HC) (118 ),  Dattatraya Gopal Sathe v. CIT (1984) 150 ITR 460 (Bom.)(HC) (463-464)

There is no estoppel against the law , if the amount is paid in excess the assessee shall be entitle to get the refund . The assessee should write to the Designated Authority to grant the refund . In case the refund is not granted , the assessee may have to file Writ before High Court .    

One of the condition is that the  pendency of Appeal before the appellate forum as on 31 -1 -2020 or pendency of deemed appeal .  Refer Circular No 9 dt 22 -4 -2020 Q .N0 1 and Answer.  Please  also refer Circular No 21 dt 4 -12-2020  Q. No. 56 and Answer. As per the circular if the appeal is disposed of by the appellate authority  , is also eligible, the amount payable under the Vivad Se Vishwas shall be computed with reference to the position of appeal or arbitration as on 31 st January , 2020.  The assessee has to  show the acknowledgement for pendency of appeal before CIT (A) as on 31 -1 -2020

Please refer CBDT  Circular No. Circular No 9/2020 dt 22-4 -2020   . Q. No 46 and answer , wherein the CBDT has stated that Designated Authority shall able to amend his order under section 5 to rectify any apparent errors. The assessee may write to the Designated Authority  .   Please refer Circular No 21 /2020 dt 4-12 ,2020 , as per Q.No 89  Ans ,it has been stated that the declaration  can be revised any number of times before DA issues  a certificate under section 5(1) of the Vivad Se Vishawas. .  It may be desirable to file revised declaration .  The earlier notification dated 27 -10 -2010 has been amended  by vide Notification No. 09/2021/ F.No. IT(A)/01/2020-TPL dated 26th February, 2021 by CBDT, the time limit for payment without additional amount is extended to 30 th April 2021 . the abovementioned notification, even earlier forms issued will also be covered and payments made upto April 30, 2021 will be as per the third column of the table to section 3 of VSVA .

The assessee has to pay the tax on disputed additions. Please refer Circular No 9/2020 dt 22-4 -2020  Q. No. 53 and Answer given by CBDT  wherein it is stated that  to carry forward the reduced tax credit or loss or depreciation . CBDT will prescribe the manner of calculation in such cases .

It will be regular assessment tax challan , with minor head 400 . Write properly the PAN  NO and Assessment year . There is no separate Challan  has been prescribed .