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    <title>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?</title>
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    <description>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.</description>
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      <title>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?</title>
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      <description>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.</description>
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