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?

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.