The assessee filed declaration in Form No. 1 under the DTVV Scheme, 2024 during pendency of writ petition challenging reassessment proceedings and the same was rejected by the Designated Authority on the ground that the case was not covered under the Scheme. The High Court held that since the writ petition was admittedly pending on the specified date, the assessee squarely fell within the definition of “appellant” under section 89. The Court observed that a draft assessment order under section 144C having already been passed and the assessee having opted for settlement under the Scheme, it was evident that no objections would be filed before the DRP and consequently the income determined in the draft assessment order would attain finality for purposes of settlement. The rejection of declaration based on CBDT FAQ No. 26 was held to be misconceived. Accordingly, the impugned order rejecting Form No. 1 was quashed and the Assessing Officer was directed to process the declaration under the DTVV Scheme, 2024. (AY. 2015-16).