Completed case reopened by issuance of notice u/s.148 for non-inclusion of “X” Amount in Computation of Book Profit u/s.115JB. Assessment Order passed u/s.147 r.w.s. 143(3) on 03.12.2019 in respect of the same issue viz. inclusion of “X” Amount being Profit on sale of agricultural land for computation of Book Profit u/s.115JB. Against the said inclusion, Assessee filed an Appeal before the CIT(A) before the specified date viz. 31.01.2020. No Rectification Proceedings were initiated till the specified date viz. 31.01.2020. Rectification Order passed u/s.154 on 12.03.2020 enhancing the “X” Amount to “Y” Amount assigning the reason that “X” Amount was typographical error. If the assessee opts for VSVA, what would be the amount of “Tax Arrears”/”Disputed Tax”, the tax liability of X Amount or the tax liability determined after rectification u/s.154??