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Query asked by C. S. Hariharan on September 9, 2020

Re: taxes paid on re opened assessment

Asssessment completed u/s 143(1) was re opened u/s 147. the assesssee did not file return in response thereto. But he paid the additional taxes. The assessment was completed making addition one addition under capital gains. Addtional taxes paid was given credit as taxes paid while determining the demand. Appeal against assessment pending before CIT(A) challenging the addition. My query is whether
additional taxes paid can be claimed as payment made against tax arrears before filing declaration.

To settle the appeal under VSVA, only the disputed tax amount needs to be paid. Interest would be waived off. If any amount is already paid, the same would be adjusted against the dispute tax amount.


 

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