Settlement under Vivad Se Vishwas Scheme is possible for only one proceeding

Reliance Infrastructure Ltd. Vs ACIT (ITAT Mumbai) CBDT Circular no. 9/2020 dated 22/04/2020, question no. 19, clearly enables the assessee to avail Vivad Se Vishwas Scheme to avail VSV only for one proceeding , even when two parallel proceedings were pending before appellate forums. Facts- The assessee had availed Vivad Se Vishwas Scheme by filing an application in Form No.1 & 2 only in respect of first proceedings pending before the ld. CIT(A) i.e.143(3) r.w.s. 250 dated 08/05/2018. The only dispute pending in this proceeding was settled by the assessee under Vivad Se Vishwas Scheme for ...