With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31st Jan. 2020? Will such cases be covered under Vivad se Vishwas?

With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31st Jan. 2020? Will such cases be covered under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3270 Waiver applications filed by an assessee in respect of interest under the delay-interest provisions do not qualify as an appeal within the statutory scheme of Vivad se Vishwas; cases where such waiver applications were pending before the competent authority as of the cut-off date are therefore excluded from coverage. en-us Fri, 01 Dec 2023 14:43:00 +0530 Fri, 01 Dec 2023 14:43:00 +0530 TaxTMI RSS Generator With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31st Jan. 2020? Will such cases be covered under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3270 Waiver applications filed by an assessee in respect of interest under the delay-interest provisions do not qualify as an appeal within the statutory scheme of Vivad se Vishwas; cases where such waiver applications were pending before the competent authority as of the cut-off date are therefore excluded from coverage. Manuals Income Tax Fri, 01 Dec 2023 14:43:00 +0530 https://www.taxtmi.com/manuals?id=3270