The assessee had voluntarily offered long-term capital gains to tax under section 68, did not challenge the addition and paid tax thereon. After filing declaration under the Vivad se Vishwas Scheme, the assessee belatedly sought to amend the appeal memo filed against penalty under section 271(1)(c) so as to challenge the LTCG addition. It was held that the amount payable under the Scheme had to be determined on the basis of the tax payable if the pending appeal was decided against the assessee and, in view of CBDT Circular No. 21 of 2020, the belated amendment made after the specified date of 31-1-2020 could not be considered for determining the amount payable. The assessee filed a writ petition challenging computation of amount payable under the Direct Tax Vivad Se Vishwas Scheme at 125 per cent by relying upon CBDT Circular dated 4-12-2020. Since the assessee’s case had been treated as a non-search case for determination of the amount payable under the Scheme and the amount had accordingly been calculated at 100 per cent, it was held that the amount payable could not be computed at 125 per cent and had to be calculated at 100 per cent.(AY. 2014-15)