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The answers given below are in response to queries asked by other people.
Name Poorvi Garg
Query

We use the correct information of challan deposited but showing as mismatch in Form-3. Please suggest the needful while filling form -4.

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Name ca D.D.Bansal
Query

In our case, since we have already deposited much higher amount than liability, we want to claim refund of the net amount.Whether this is possible under VSV scheme?
2. If yes, how to fill form 4, since for both years, nil amount is to be deposited.
3. In case we fill nil amount in both forms, how should this be brought to knowledge of the deptt.,since no remark or any such column is provided in form 4

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Name Lipsa Chanchlani
Query

Assessment u/s 143(3) r.w.s 147 has been completed making certain additions against which assessee has filed an appeal before CIT (A) on 24/01/2018, which appeal is still pending.
However, during the pendency of appeal, the CIT (jurisdictional CIT) has issued a show cause notice dated 11/03/2020, proposing to revise /set-a-side the assessment order.
It may be clarified that proceedings u/s 263 of the I.T. Act have yet not been carried out further.
Sir, can assessee avail benefit of vivad se vishwas scheme in respect of order passed u/s 143(3) r.w.s 147 of the I.T. Act, against which appeal is pending before CIT(A) & if yes, what would be the fate of proceedings u/s 263 of the I.T. Act, initiated by Hon’ble CIT by issuance of show cause notice?

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Name Deepak Jain
Query

Say for AY 13-14, Assessee has a refund of Rs 100/- under 143(1) which is reduced in assessment order under 143(3) to refund of Rs 30/- as demand of Rs 70/- raised is adjusted. The refund amount has not been received by the assessee till date.
In DTVSV, Form 1 only considers payment against tax arrears made before filing of declaration and does not consider the tax paid by assessee by way of TDS deducted and Advance tax.
Because of this the payments made by assessee is not considered and a further demand is raised in form 3.

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Name Krisha Gala
Query

Dear Sir,
(NON Search Case)
I have gone for Vivad se Vishwas for Disputed Tax.
Suppose Disputed Tax Amt of AY 2009-10 is Rs 500/- , but while in appeal we had paid Rs 100. So , Balance payable for VSV will be Rs 400.
But While reviewing 26AS of AY 2009-10 , tax refund of Rs 300 of 2-3 years is adjusted against that AY 2009-10 outstanding demand. If we consider that adjustment of refund then amt payable will be Rs 100 for VSV.
Can we consider such refund adjusted as amount paid for VSV and pay the balance amount. if we can , then in payment details , can we mention bank Challan No & BSR Code from 26AS , since we are not having challan.

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Name KANNAN N
Query

At the time of survey, based on xerox of purchase
document,the assessee agreed to offer the amount
as undisclosed income.
After the assessmement,the party agitated the entire addition in appeal, as the
addition is based on xerox
which has no value. The party wants to come under the scheme and get rid of botheration. Can he under the scheme?

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Name Rajendra Kante
Query

Challan serial no was wrongly typed for prepaid taxes against total liability in submitted Form 1 & Form 2 under VSV scheme which came to know later after issuance Form 3 by designated authority. Form 3 issued with total liability ignoring prepaid liability with remark challan status mismatch. VSV scheme faq states that Form 1 & 2 can be revsied many time before form 3 issuance by designated authority. Please advice how to rectify this error of wrong challan serial no.

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Name sprao
Query

Whether Power of Attorney can act as assessee of Original Assessee in vived se viswas scheme

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Name I H Rao
Query

What should be done if Form No.3 not received after 21 days of E. filing Form 1 and 2 ?

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Name B.Nair
Query

I have made payment after receiving form 3. Received challan. But unable to withdraw Appeal under this faceless procedure. Please guide.
Matter urgent as I need to upload form 4 soon.

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