Re: Filing under VSV for only a specific addition
If the Assessing officer has made 3 additions to the Total Income of assessee, but the Assessee wants to avail the benefit of Vivad se vishwas scheme only for a single addition & continue the appeal for the remaining additions, then in form 1&2 of VSV, where can we specify that the total additions are Rs.42,30,056 and the only Rs.17,50,000 is for filing under VSV? kindly suggest
Cherry picking of issues is not allowed in VSVA, this has been clarified in FAQ no. 14 of CBDT Circular No. 9 of 2020 dated April 22 of 2020. With respect to one order, the appellant must chose to settle all issues and then only he would be eligible to file declaration.
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