Assessee-company, engaged in business of real estate, had filed its return of income which was selected for scrutiny and an assessment order was passed making certain additions.  Assessee filed an appeal before Commissioner (Appeals) who partly allowed assessee’s appeal.  Both assessee and revenue preferred their respective appeals before Tribunal. Tribunal allowed assessee’s appeal but did not accede to revenue’s appeal.  The assessee filed a declaration under section 3 of DTVSV scheme in respect of its appeal which was confined to only one issue regarding disallowance of loss claimed by it in respect of trading in derivatives. Revenue contended that assessee sought to settle only one of three matters which formed part of dispute. On writ the Court held that  the  assessee could confine settlement of disputes to only one issue regarding disallowance of loss claimed by it in respect of trading in derivatives and revenue could not compel assessee to settle disputes which were not subject matter of declaration made by assessee. Therefore, certificate issued by designated authority was to be confined to declaration made by assessee.   Competent Authority is directed to issue the certificate.  CBDT Circular No.9/2020 dt.  22.04.2020. (AY. 2011-12)