AS PER Q59 OF FAQ THE APPEAL IS PENDING BEFORE CIT IF DELAY IS CONDONE. THE ASSESSEE WAS FILED CONDONATION APPLICATION WHICH IS IN BUILT IN FORM NO. 35 CLAUSE 14 AND 15. NO DEFECT MEMO IS RECEIVED TO THE ASSESSEE TILL TODAY. WHETHER THE SAID APPEAL IS TREATED AS PENDING BEFORE CIT (APPEAL) OR NOT. AS WE AWARE ABOUT THERE IS NO SEPERATE PROCEDURE ADOPTED PRACTICALLY FOR CONDONATION OF DELAY. CONDONATION OF DELAY IS HEARD AT THE TIME OF FINAL HEARING.

The Assessee has received refund earlier with interest.
Q1. How to adjust the refund received in VSV form – since there is no challan number for the same. Should it be directly reduced from TDS claimed ?

Q2. What id the amount of refund that should be adjusted:
1) Refund + interest on refund or

2) the refund tax amount excluding int u/s 244A ?

IF I AM GOING TO SCHEME UNDER VIVAD SE VISHWAS FOR ORDER U/S. 143(3) THEN PENALTY LEVIED BY THE DEPARTMENT U/S. 271(1)(C) WILL BE DROPPED OR NOT ?

I’m trying to submit the details but due to some reason it is getting logged out also everytime in try to save it for draft its giving me error. I have tried to submit it 10 times but everytimes its getting logged out and also not allowing to save the details submitted.

What should be done in this case

The assessment order was passed u/s 143(3). Appeal was filed with the CIT (A) before time limit. The appeal is pending as on 31.1. specified date. In between the filing of appeal and the specified date, the AO has enhanced the tax liability and passed order u/s154 rectifying the Assessment order. Enhancement pertains to addition u/s 68 on which max tax liability applied by rectifying the order by the AO. Kindly assist as to details to be filled in columns pertaining to the Disputed Tax figures in schedule A & mentioning section under which order passed in part B

IN WHICH CPLUM TO PAY TAX
TAX ON REGULAR ASSESSEMENT OR
SELF ASSESSMENT

For AY 2011-12 Two appeal are filed one for Quantum appeal with ITAT and another for Penalty appeal with CIT(A). In filling Form 1 whether to show both separate line item and in which row to show penalty amount, in ITAT row or CIT A row

For AY 2011-12, Quantum appeal is pending before ITAT and Penalty appeal is pending before CIT (A). Whether tax is to be paid under Vivad scheme for quantum demand only, or to pay for penalty also.
Also in the Form 1 penalty particular to be shown separate or in same row of ITAT appeal demand

How to make correction in Form-3

Hello Sir

Assessee received Form 3 for AY 2009-10 (assessees appeal pending before CIT(A)) without considering a judgment in his favour on similar issue in AY 2010-11 (Where Tribunal has reduced the disallowance from 12.5% to 5% of total allied bogus purchase).

We had calculated 50% of total Disputed tax …. but Department has calculated 100% of the disputed tax with the remark “the assessee has calculated the disputed tax under DTVSV scheme at Rs. 315340/-. the disputed tax as per the ssytem is calculated at Rs . 634157/-. the difference in the disputed tax is because the assessee has wrongly calculated disputed tax.

What should be done?