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

An order u/s 143(3) was passed making certain additions. The total income was a loss. Appellant filed appeal on additions made. Subsequently the order u/s 143(3) was rectified u/s 154 making modifications to the income. This resulted in payment of taxes and interest(including 234D). No appeal was filed on the order u/s 154.
My query is whether the interests charged as per order u/s 154, including 234B, will be waived under the scheme.

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Name SAMIR K CHAKRABORTY
Query

Sir,
I applied IN VIVAD SE BISWAS SCHEME IN ORDER TO SETTLE MY DISPUTED TAX. I GOT THE CERIFICATEIN FORM NO 3 ON 31.07.2020 IN WHICH IT AUTHORITY HAS ASKED FOR A DEMAND.THEY ASKED TO REPLY IN FORM NO 4 WITH DETAILS OF TAX PAID AND PROOF OF WITHDRAWAL OF APPEAL. MY QUESTION IS HOW TO PROVIDE A PROOF AND HOW TO GET THAT.

THANKS SIR

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Name seetharaman
Query

assessment completed u/s 143(1) was re opened u/s 147. Assessee filed reply stating that original return be taken as compliance u/s 147. However on receipt of u/s 148 notice,addl tax amt was paid. re opened assessment was completed making addition giving credit for addl tax amt paid and charging interest and claiming the balance amt payable . can addl amt already paid be taken as towards disputed tax liability. Appeal is pending before CIT(A)

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Name Christopher Manoharan
Query

I would like to know if a notice under Section 226(3)of the Income Tax Act asking the bank to freeze the account of the asssesee can be challenged on the ground that the assessee did not have an opportunity to show cause why the notice should not be enforced against the assessee by the bank.

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Name Amaan S
Query

I had form no.1 for VSV Scheme on 21 may 2020 and we are eligible for the scheme and the form no.1 had been successful submitted. After successfully submitting the form no.1 a notification came saying that you will get a mail on your registered mail ID for the receipt of the same and now since then when ever we checking the status it shows ‘awaiting for form 3’. It has been 2 months now that no notification or mail or any other messages has been conveyed by the department. Please could someone guide me with what steps should I take. And due to the pandemic the office here in my city is not functioning regularly. Please do give some guidance.

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Name CA VIJAY RAMANI
Query

can we take benefits of scheme under vivad se vishwas if appeal decided against assessee on 20/06/2020 by cit[A] THE said appeal were pending as on 31/01/2020C

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Name Yadhagiri Manku
Query

For the Assessment year 2016-17, Assessment has done and order passed by AO with 5 additions made on 30.12.2017.I preferred an appeal to CIT(A) on 02.02.2018. Appeal is partially allowed by CIT(A).out of 5 additions made by AO, 4 additions deleted by CIT(A). Against the rest addition I filed appeal at ITAT later. As appeal is pending at ITAT on 30.01.2020 I filed declaration under vivad se viswas scheme on 28.05.2020. The status showing in the portal is waiting for Form 3. Few days After submission of declaration by me I received letter for hearing from ITAT on 10/07/2020 because of the AO preferred an appeal against the grounds of deletion done by CIT(A).Date of filling appeal by AO is 06.06.2020.
Whether AO can do so even after I filed the vivad se viswas scheme declaration?
If it is yes what are the consequences.
Can I file revised declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by AO?

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Name Yadhagiri Manku
Query

For the Assessment year 2016-17, Assessment has done and order passed by AO with 5 additions made on 30.12.2017.I preferred an appeal to CIT(A) on 02.02.2018. Appeal is partially allowed by CIT(A).out of 5 additions made by AO, 4 additions deleted by CIT(A). Against the rest addition I filed appeal at ITAT later. As appeal is pending at ITAT on 30.01.2020 I filed declaration under vivad se viswas scheme on 28.05.2020. The status showing in the portal is waiting for Form 3. Few days After submission of declaration by me I received letter for hearing from ITAT on 10/07/2020 because of the AO preferred an appeal against the grounds of deletion done by CIT(A).
Whether AO can do so even after I filed the vivad se viswas scheme declaration?
If it is yes what are the consequences.
Can I file revised declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by AO?

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Name Yadhagiri Manku
Query

For an Assessment order passed by ACIT I prefered an appeal to CIT(A).Appeal is partially allowed by CIT(A).Later I preferred to ITAT later. I filed declaration under vivad se viswas scheme on 28.05.2020 as the appeal is pending at ITAT. The status showing in the portal is waiting for Form 3.Few days After submission of declaration by me I received letter of hearing from ITAT on 10/07/2020 because of the ACIT preferred an appeal against the allowances made by CIT(A). Whether ACIT can do so.
If it is yes what are the consequences.
Can I file declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by CIT(A)?.

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Name CA Milind H. Joshi
Query

As per form 1 and 2 of VSV the amount payable before 31/12/2020 works out to Rs.2,27,11,500/-.How ever as per Rectification order for AY 2015-16 there is refund of Rs.2,52,00,000/-.So as per scheme there will be refund of Rs. 24,88,500/-.However there is no coloumn in the form 1 & 2 for adjustment of refund.What is the remedy?

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