Refer to question no 7. How will disputed tax be computed in a case where assessment has been set aside for giving proper opportunity to an assessee on the additions carried out by the AO?

Disputed Tax Calculated on Both Additions When One is Set Aside for Fair Opportunity; Vivad se Vishwas Applicable

In cases where an assessment is set aside for providing the assessee a fair opportunity regarding additions made by the Assessing Officer (AO), the disputed tax is calculated based on both additions. For example, if the AO made two additions of 20,000 and 30,000, with taxes and interest calculated accordingly, and the Income Tax Appellate Tribunal (ITAT) confirms the first but sets aside the second for verification, the disputed tax includes amounts from both additions. The assessee can use the Vivad se Vishwas scheme if the declaration covers both additions, indicating pending appeals with the Commissioner (Appeals).