Appeals against assessment order and against penalty order are filed separately on same issue. Hence there are separate appeals for both. In such a case how dispuled tax to be calculated?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Settlement of disputed tax: declare both assessment and penalty appeals in one form; annexure needs only disputed tax schedule. When separate appeals against assessment and penalty for the same year and issue are pending, a taxpayer who elects to settle the assessment appeal under the Vivad Se Vishwas scheme must declare both appeals in a single declaration form for that year; however, in the annexure the taxpayer need complete only the schedule relating to the disputed tax, since the penalty appeal is automatically covered by the assessment settlement.
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.
Settlement of disputed tax: declare both assessment and penalty appeals in one form; annexure needs only disputed tax schedule.
When separate appeals against assessment and penalty for the same year and issue are pending, a taxpayer who elects to settle the assessment appeal under the Vivad Se Vishwas scheme must declare both appeals in a single declaration form for that year; however, in the annexure the taxpayer need complete only the schedule relating to the disputed tax, since the penalty appeal is automatically covered by the assessment settlement.
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