If CIT (Appeals) has given an enhancement notice, can the appellant avail the Vivad se Vishwas after including proposed enhanced income in the total assessed income?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas declaration allowed despite appellate enhancement notice, but disputed tax is increased for notice-related issues. Vivad se Vishwas permits declaration despite an appellate enhancement notice, provided the disputed tax is increased by the tax attributable to issues for which the enhancement notice was issued, allowing inclusion of the proposed enhanced income in the total declared income for settlement purposes.
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.
Vivad se Vishwas declaration allowed despite appellate enhancement notice, but disputed tax is increased for notice-related issues.
Vivad se Vishwas permits declaration despite an appellate enhancement notice, provided the disputed tax is increased by the tax attributable to issues for which the enhancement notice was issued, allowing inclusion of the proposed enhanced income in the total declared income for settlement purposes.
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