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?

Separate Appeals Required for Assessment and Penalty Orders; Settlement Covers Both if Filed Together Under Section Rule.

Appeals against assessment and penalty orders on the same issue must be filed separately. If an appellant has both types of appeals pending for the same assessment year and wishes to settle the appeal against the assessment order, the penalty appeal is automatically covered. The appellant must provide details of both appeals in one declaration form for that year, but only needs to fill out the schedule related to disputed tax in the annexure.