| Question And Answer | |
|---|---|
| Subject: | Vivad se Viswas Act |
| Category: | Income-Tax |
| Querist: | Manoj Jain |
| Answered by: | Dr .K. Shivaram Senior Advocate |
| Tags: | Direct Tax Vivad se Viswas Act, DTVSV Act 2020, short payment of tax |
| Date: | March 28, 2022 |
Assessee is an individual. and for A.Y. 2012-13 since his appeal was pending before the CIT(A) has opted for the VSVS and fill up the form 1 and 2, As per the Advice of his Lawyer has paid the tax as per working of the liability given by the lawyer . However , while issuing Form 3, the liability worked out by the PCIT is more by Rs. 12/- , and where as as per Lawyer the assessee has paid correct amount. PCIT is rejecting his application under VSVS as there is short payment of Rs. 12/- . Please guide.
It may be desirable to make an application to rectify the mistake to the Designated Authority to accept the VSVS application filed by the Assessee. In case no response is received within a reasonable time the assessee may have to file writ before the High Court