Assessee can confine settlement of disputed which are subject matter of appeal under DTVSV Act

Rose Wood Buildwell Private Limited Vs PCIT-7 & Ors. (Delhi High Court) Delhi High Court held that assessee is entitled to confine the settlement of disputes which were subject matter of its appeal filed before appellate authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act]. Facts- The petitioner has filed the present petition, inter alia, impugning the certificate issued by respondent no. 3 (Commissioner of Income Tax) under Sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) whereby the declaration as furnished by the petitioner u/s. 3 of the...