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Query asked by CA Abhay D. Chhajed on December 5, 2020

Re: Two Assessment Orders in Two different PAN but Appeals are filed in One PAN

Due to change of name and conversion of Private Limited Company into Public Limited company it’s PAN was changed. Assessment in the New Name and new PAN was completed and appeal is pending before CIT(A). Based on 26AS Best Judgment Assessment in the Old Name and Old PAN was completed. In the Assesssment Order AO has written both names of the Company, however PAN written is older one. We have filed appeal against this Order U/s. 144 in the New Name and under New PAN. Whether and How we can settle both disputes under DTVSV Scheme? In New PAN there are Two Appeals while in the Old PAN there is no pending appeal. Two separate Demands are standinig against both PAN.

Thanking you all in anticipation,

You can make an application to the Assessing officer to pass an addendum to the order  by incorporating correct PAN  . Once addendum is passed  the assessee can avail the benefit of the scheme . if the assessing officer is not passing the order one can approach the designated authority


 

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