The petitioner has filed declaration to settle only the dispute in the appeal filed by the petitioner and not appeal filed by the department . The Designated Authority calculated the tax payable considering the amount in dispute\u00a0 of the appeal of the revenue . On writ the Court held that\u00a0 the option is with the declarant to\u00a0 decide which matter to be settled . Clarification issued by the CBDT is binding on the department .\u00a0 The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee\u00a0 (AY. 2006 -07 )<\/p>\n","protected":false},"excerpt":{"rendered":"
Direct Tax Vivad Se Vishwas Act , 2020<\/p>\n
S. 3: Amount payable by declarant – Filing of declaration and particulars to be furnished – Appeal of assessee and department appeal – Option is with the declarant to decide which matter to be settled -Clarification issued by the CBDT is binding on the department – The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee [ S. 4, Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-24216","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6iA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24216"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24216\/revisions"}],"predecessor-version":[{"id":26447,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24216\/revisions\/26447"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}