Re: a case similar to one regarding PY which was already decided by court in appeal

I received a notice regarding an outstanding demand. In appeal, decision was favourable to me. But outstanding demand is still lying as such in IT Website. Can I do anything about this through Vivad se Viswas Scheme?

As per section 2 (1)( a)  of the of the  Direct Tax Vivad Se Vishwas Act , 2020   defines the appellant . Merely  showing the outstanding demand in  IT Website the appellant is not qualified to make an settle the dispute  under the scheme .. Please also refer Circular No 9 /2020 dt 22-4 -2020  Q. No 1    and Answer , only the appeal pending as on 31 -1 -2020  or deemed appeal is eligible . On the facts of the assessee , the appeal is not pending, hence not eligible .  If the appeal is pending   as on 31 -1 -2020 , the issue can be settled though the tax is paid . Refer Circular No 9 /2020 dt 22-4 -2020   Q. No 9 and answer .   The assesssee may have to file  rectification before the concerned authority to rectify the mistake . In case no rectification is done , the assessee may have to file writ before the High Court

 

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