If there is substantive addition as well as protective addition in the case of same assessee for different assessment year, how will that be covered? Similarly if there is substantive addition in case of one assessee and protective addition on same issue in the case of another assessee, how will that be covered under Vivad se Vishwas?

If there is substantive addition as well as protective addition in the case of same assessee for different assessment year, how will that be covered? Similarly if there is substantive addition in case of one assessee and protective addition on same issue in the case of another assessee, how will that be covered under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3292 When a substantive addition is eligible for settlement under Vivad se Vishwas, the Assessing Officer shall, on settlement of the substantive addition, pass a rectification order deleting the protective addition relating to the same issue in the case of the same assessee or in the case of another assessee. en-us Fri, 01 Dec 2023 15:15:00 +0530 Fri, 01 Dec 2023 15:15:00 +0530 TaxTMI RSS Generator If there is substantive addition as well as protective addition in the case of same assessee for different assessment year, how will that be covered? Similarly if there is substantive addition in case of one assessee and protective addition on same issue in the case of another assessee, how will that be covered under Vivad se Vishwas? https://www.taxtmi.com/manuals?id=3292 When a substantive addition is eligible for settlement under Vivad se Vishwas, the Assessing Officer shall, on settlement of the substantive addition, pass a rectification order deleting the protective addition relating to the same issue in the case of the same assessee or in the case of another assessee. Manuals Income Tax Fri, 01 Dec 2023 15:15:00 +0530 https://www.taxtmi.com/manuals?id=3292