Pursuant to seizure of cash from its collection agent, was issued a warrant under section 132(1A) and an assessment order was passed under section 143(3) raising a tax demand.  During pendency of appeal, assessee filed a declaration under section 3 of Vivad se Vishwas Act, 2020 before designated authority and a certificate in Form 5 was issued.Assessee paid entire amount but since it was entitled for a refund and department was not refunding excess amount of tax paid by assessee, it pursued his claim before competent authority. The Assessing officer instituted by Assessing Officer on basis that despite disputed tax demand already settled earlier, there were two more additional demands under section 69/69A, for which tax liability would be charged at rate of 60 per cent under section 115BBE in addition to 30 per cent amount charged under section 143(3).  On writ the Court held that  designated authority under Vivad se Vishwas Act, 2020 entertained application of assessee and based on pleadings and admission, in presence of both parties, a certificate of closure of proceeding was issued. Court held that  scope of section 154 which talks of rectification of mistake is limited to amend any order passed by Assessing Officer under provisions of Income-tax Act, 1961 but in no way in garb of exercise of its power under clause (a) of sub-section (1) of section 154 it may be extended to sit over order passed and declaration issued by designated authority under section 5 of DTVSV Act. Accordingly the  order passed by Assessing Officer under section 154 was set aside.