Re: Immunity of penalty sections

Assessed receive order under section 143 3 and filled his form 35 for appeal and assessing officer sent to form to CIT ANY REPLY WAS NOT YET RECEIVED ONE QUESTION IS MY QUARY IS IN WHICH SECTIONS ARE IMMUNITY OF THE SCHEME

Section 6 of The Direct Tax Vivad Se Vishwas Act , 2020 deals with immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases .    Penalty which are related to quantum of assessment will get the immunity . Please refer Circular No      Q. no 80. And answer . which reads as under: Q. No. 80. Whether appeal against penalties that are not related to quantum assessment like penalty u/s 271B,, 271BA , 271DA of the Act  etc . are also waived upon settlement of appeal relating to ‘disputed tax’ ?

Answer: No, appeal against such penalty order is requited to be settled separately .  

 

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