With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31st Jan. 2020? Will such cases be covered under Vivad se Vishwas?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Waiver applications are not appeals, so pending waiver applications are excluded from Vivad se Vishwas coverage. Waiver applications filed by an assessee in respect of interest under the delay-interest provisions do not qualify as an appeal within the statutory scheme of Vivad se Vishwas; cases where such waiver applications were pending before the competent authority as of the cut-off date are therefore excluded from coverage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver applications are not appeals, so pending waiver applications are excluded from Vivad se Vishwas coverage.
Waiver applications filed by an assessee in respect of interest under the delay-interest provisions do not qualify as an appeal within the statutory scheme of Vivad se Vishwas; cases where such waiver applications were pending before the competent authority as of the cut-off date are therefore excluded from coverage.
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