Whether appeal against penalties that are not related to quantum assessment like penalty u/s 271B, 271 BA, 27IDA of the Actetc. are also waived upon settlement of appeal relating to 'disputed tax?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Penalty appeals not waived by tax settlement; separate resolution required under the settlement framework. Appeals against penalties not tied to tax quantum are not waived by settlement of disputed tax; such penalty appeals must be resolved separately and are not subsumed into a tax settlement scheme.
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.
Penalty appeals not waived by tax settlement; separate resolution required under the settlement framework.
Appeals against penalties not tied to tax quantum are not waived by settlement of disputed tax; such penalty appeals must be resolved separately and are not subsumed into a tax settlement scheme.
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