https://www.taxtmi.com/caselaws?id=434667 The court set aside the respondent's decision to enhance the tax demand based on FAQ No.7 of Circular No.09/2020, as it was inapplicable since the Income Tax Appellate Tribunal had already issued an order before the specified date. The court directed that the disputed tax be calculated in accordance with the Tribunal's order, rather than the original order of the Assessing Officer. The case was remanded for proper determination of the disputed tax within a specified timeframe, ensuring adherence to the Tribunal's findings and the provisions of the Vivad Se Vishwas Act, 2020. en-us Thu, 23 Feb 2023 00:00:00 +0530 Wed, 07 Feb 2024 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434667 The court set aside the respondent's decision to enhance the tax demand based on FAQ No.7 of Circular No.09/2020, as it was inapplicable since the Income Tax Appellate Tribunal had already issued an order before the specified date. The court directed that the disputed tax be calculated in accordance with the Tribunal's order, rather than the original order of the Assessing Officer. The case was remanded for proper determination of the disputed tax within a specified timeframe, ensuring adherence to the Tribunal's findings and the provisions of the Vivad Se Vishwas Act, 2020. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434667