Re: CIT APPLEAL DISMISSED ON 23/12/2020, CAN I GO FOR VIVAD SE VISHWAS?

MATTER RELATES TO AY 2011-12
THE SAME WAS DISMISSED ON 23/12/2020
ARE WE ELIGIBLE FOR VIVAD SE VISHWAS SCHEME?

Please reefer Q.No 56 and answer  Circular No 21 /2020 dt 4 -2 2020 Q. No 56: Appeal or arbitration is pending with appellate authority as on 31 St Jan 2020 (or time for filing has not expired as on 31St Jann 2020). However, subsequent to that date, and before filing of the declaration, the appeal has been disposed by the appellate authority. Whether it is eligible under Vishwas se Vishwas? If yes, how the amount under Vivad Se Vishwas shall be computed? Answer, Yes. Amount payable under Vishwas shall be computed with reference to the position of appeal or arbitration as on 31st January, 2020.

Accordingly the assessee is eligible for Vivad Se Vishwas Scheme .

 

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