Assessee filed its return of income for assessment year 2014-15 declaring certain income. During assessment, Assessing Officer made additions towards long-term capital gains (LTCG).Assessee voluntarily offered said LTCG amount to tax under section 68  Assessee did not appeal against said addition and paid tax on same. Assessee filed an appeal against the penalty order levied under section 271(1)(c). Assessee attempted to belatedly amend the appeal memo to challenge the addition towards LTCG after filing a declaration under the DTVSV Scheme. Court held that the amount payable under the Act should be determined based on the amount of tax payable by the assessee if its pending appeal was decided against it. Court also held that a belated attempt to amend the appeal memo after filing the declaration under the Vivad se Vishwas Scheme was inadmissible under CBDT Circular No. 21 of 2020, as it was made after the specified date of 31-1-2020; hence, the same was not to be considered in determining the amount payable under the Act. The assessee contended that computation of amount at rate of 125 per cent by relying upon circular dated 4-12-2020 was illegal and ultra vires. Court held that the assessee’s case was treated as a non-search case for determination of the amount payable under DTVSV, and the amount payable under DTVSV was calculated at a rate of 100 per cent. Therefore, computation could not be at the rate of 125 per cent but had to be at the rate of only 100 per cent. AY. 2014-15)