<s>[INST] In a case ITAT has quashed the assessment order based on luck of jurisdiction by the AO. The department has filed an appeal in HC which is pending. Is the assessee eligible to settle this dispute under Vivad se Vishwas ....... read more [/INST] The assessee in this case is eligible to settle the department appeal in HC. The amount payable shall be calculated at half rate of 100%, 110%, 125% or 135%, as the case may​ be, on the disputed tax that would be restored if the department was to win the appeal in HC.​ </s>