If a party has won in the ITAT, lost in the High Court and filed a Review Petition in High Court. Would he be able to take advantage of the scheme, if he so decides ??

The Honorable ITAT has allowed the appeal for statistical purpose and issued the order during August 2019. The AO has issued the giving effect order on 28.02.2020. The order of AO omitted to consider certail allowable deductions. The AO did not rectify the order . The assessee made appeal with Honorable CIT. The assessee prefers to go for the Vivad se Vishwas Scheme, provided the deductions omitted by AO is given effect. Kindly advise whether the case is eligible for the scheme and how to go about.

Sir, where any matter, say Bogus Capital matter or a matter where benefit of DTAA with Mauritius not conferred whereby investment made by US Company through Mauritius Company, can such declaration under VsVs be at a later stage brought under Prohibition of Benami Act considering that Section 8 restricts immunity only in relation to the matter covered in the declaration? Your clarification on the issue will be highly appreciated.

Assessee in appeal before CIT(A) for quantum. Penalty imposed under 271AAB for both sub clause (a)and (c) of sub section(1) and this appeal is also pending before CIT(A).
The issue in respect of penalty under clause (a) which is on surrendered income and disclosed in the return not pending in quantum appeal before CIT(A).
Whether under VSVS the assessee would be required to pay 125% for the settlement of quantum and penalty under clause (c) of section 271AAB(1) and 25% for penalty penalty under clause (a) of section 271AAB(1).

SEARCH U/S 132 TAKEN PLACE AND BLOCK ASSESSMENT FOR A. Y. 2003-04 TO A. Y. 2009-10 COMPLETED. A. Y. 2002-03 HAS BEEN REOPENED BY ISSUING NOTICE U/S 148. ORDER U/S 143(3) RWS 147 PASED. WHETHER ADDITIONAL 25 % TAX TO BE PAID UNDER THE SCHEME THOUGH THE ORDER PASSED U/S 143(3) RWS 147 OF THE ACT.

The assesse has filed appeal agaist order u/s 143[3]before cit appeal say for AY 2015-16 which is pending.The demand in dispute is 10 cr. Pending the first appeal there was search at business premises.The assesse was again assessed for search period u/s 153A including for the year for which appeal is pending ie AY 2015-16.Since there was no incriminating material for the relevant year same income assessed earlier was assessed again and demand of 10cr [as increased by interest]was raised.Assesse again filed appeal before another cit appeal as after search case was centralised. The ISSUE FOR CONSIDERATION IS ELIGIBLITY TO AVAIL THE BENEFIT OF SCHEME.ORIGINAL APPEAL FILED AND PENDING BEFORE REGULAR CIT APPEAL CAN BE SETTLED UNDER THIS SCHEME BUT SAME ISSUE IN ANOTHER APPEAL PENDING BEFORE CIT APPEAL CENTRAL IS NOT ELIGIBLE AS THE TAX EFFECT IS MORE THAN 5 CR.MOREOVER IF ASSESSE AVAILS OF SCHEME TO SETTLE FIRST APPEAL AGAIST ORDER U/S 143[3] WILL INCOME ASSESSED U/S 153A BE RECTIFIED OR SECOND APPEAL WILL BECOME INFRUCTOUS AS THERE IS NO OTHER ADDITION PLEASE ADVISE W

Sir, The case of the assessee was selected for scrutiny and assessment was done u/s 143(3) by making an addition of Rs. 55 lac to the returned income of Rs. (-)52 lac. So, the net income after the above mentioned addition is Rs. 3 lac (55-52). The assessee had carried forward the loss of 52 lac and utilised Rs. 8 lac for set off in 3 subsequent years. Balance unabsored loss of Rs. 44 lac (52 – 8) is yet to be set off as of now. Now the assessee wants to avail the benefit of VsV scheme and ready to pay the disputed tax on assessed income of Rs. 3 lac. Further, the assessee is also ready to pay the tax on the amount utilised for set off of loss ( 8 lac in 3 different years) and forego the balance unutilised loss of 44 lac. Is it possible ? Thanks

264 filled in Jan 19, pending as on 31.1.20 i.e. Upto here Applicant is qualified for VsV, but PCIT does not consider press note dt. 24.3.20 extending dates & disposes off 264 by rejecting it on 31.3.20. Can Assessee now file VsV ? Considering i) dispute is now not pending on specified dt. 31.1.20 but on 31.3.20 ii) Writ can be filled in High Court against 264, If yes then what would be the relevance of specified date ? Also than, all Appeals disposed after 31.1.20 also can be settled under VsV ? kindly suggest.

Sir, the assessee has filed appeal against the addition made at the time of processing of return of income in intimation order u/s 143(1). Such appeal is pending as on specified date. Can the assessee take benefit of the scheme under VsVS against such appeal?

If the answer to the above question is affirmative, then it may further be noted that there is no option to select the order u/s 143(1) in the dorpdown box provided by the income tax department in form no.1 on income tax portal. In such cases, how to file application in from no. 1 under VsVS?

Sir, the appeal was pending before CIT(A) as on specified date i.e. 31-01-2020. However, the CIT(A) has passed an order on 15-02-2020 deciding the appeal against the assessee. Whether in such cases, the assessee is eligible for the benefit VsVS against such decided appeal on the ground that it was pending as on specified dated i.e. 31-01-2020?