The petitioner has filed declaration to settle only the dispute in the appeal filed by the petitioner and not appeal filed by the department . The Designated Authority calculated the tax payable considering the amount in dispute of the appeal of the revenue . On writ the Court held that the option is with the declarant to decide which matter to be settled . Clarification issued by the CBDT is binding on the department . The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee (AY. 2006 -07 )
Rishab Steel House v. ACIT ( 2021 ) 206 DTR 205/ 322 CTR 857/ ( 2022) 440 ITR 223 ( Bom) (HC )
Direct Tax Vivad Se Vishwas Act , 2020
S. 3: Amount payable by declarant – Filing of declaration and particulars to be furnished – Appeal of assessee and department appeal – Option is with the declarant to decide which matter to be settled -Clarification issued by the CBDT is binding on the department – The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee [ S. 4, Art , 226 ]