The assessee filed its return of income for assessment year 2014-15, declaring a total income of Rs.10.46 lakhs after claiming a deduction of LTCG under section 10(38). During the assessment, the Assessing Officer, relying upon the information received from the Investigation wing, doubted the genuineness of the LTCG deduction. Accordingly, the assessee was granted an opportunity to show cause and clear such doubts. The assessee tried to contend that the claim under section 10(38) was genuine and supportable by documents. However, to buy peace and avoid litigation, the assessee voluntarily offered this LTCG amount of Rs.2.02 crores to tax under section 68. The Assessing Officer made an assessment order under section 143(3), making addition of Rs.2.02 crores by denying the claim of LTCG under section 10(38) and further made a disallowance of Rs.9.11 lakhs towards commission allegedly paid by the assessee under section 69C. On appeal, the assessee appealed the assessment order only to the extent of disallowance of Rs.9.11 lakhs under section 69C.   Appeal was only restricted to challenging the penalty levy on the two added amounts. In the statement of facts filed along with the appeal memo, the assessee contested the additions made in the assessment order only for the limited purpose of quashing the penalty order. When both appeals were pending, the DTVSV Act 2020 came into force, providing for an amnesty scheme. The assessee filed a declaration under the DTVSV Act, 2020 The declaration sought to include Rs. 2.02 crores as part of the ‘disputed tax’ for determining the amount payable, based on the outcome of the pending appeals as of 31-1-2020 (specified date). However, the revenue rejected this claim, emphasizing that the addition of Rs. 2.02 crores was based on the assessee’s earlier voluntary concession and acknowledgment. On writ allowing the petition the Court held that   determining the amount payable at the rate of 100 per cent of the disputed tax for the assessment year 2014-15 is allowed, and the respondents are directed to issue the revised Form-3 as undertaken by them in their Affidavit within 30  days from today along with all consequential benefits.  (AY. 2014-15)