The appellant has settled the dispute under Vivad se Vishwas in an assessment year. Whether it is open for Revenue to take a stand that the additions have been accepted by the appellant and hence he cannot dispute it in future assessment years?

Vivad se Vishwas settlement doesn't imply acceptance of tax positions for future assessments, per Explanation to Clause 5.

The appellant's settlement of a dispute under the Vivad se Vishwas scheme for a particular assessment year does not imply acceptance of the tax position for future assessments. According to the clarification in the Explanation to clause 5 of the Vivad se Vishwas Act, 2020, making a declaration under this scheme does not equate to conceding the tax position. Thus, neither the income-tax authority nor the declarant can argue that the decision on the disputed issue has been accepted by settling the dispute.