Re: Demand u/s. 143(3) is pending before CIT (A)

If the quantum is pending before CIT(A) and the assessing officer passed 271(1)(c) can assessee go for vivad se viswas only for penalty.

No. Kindly refer to FAQ No. 8 of CBDT Circular 9 of 2020 dated April 22, 2020 wherein it is clarified that it would not be possible for the appellant to apply for settlement of penalty appeal only when the appeal on disputed tax related to such penalty is still pending.

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