Re: Writ against order u/s 148

Assessee case was reopened u/s 148 on some grounds for AY 2010-11 AR attended the hearings but before AOcould conclude and pass an order reoopeing was challenged with writ in high court. Till date no orders has been passed by High court. Can Assesse settle the same in Vsvs scheme on the basis of reasons recorded and mentioned for reopening of the case u/S 147/148

Please refer  Circular No 9 of 2020 dt 22. 4 .2020 ,Q.  No 12  If a writ has been filed against a notice issued under section 148 of the Act and no assessment order has been passed consequent to that section 148 notice, will such case be eligible to file declaration under Vivad se Vish was?  Ans : The assessee would not be eligible for Vivad se Vishwas as there is no determination of income against the said notice.

Accordingly the assessee may not be able to take advantages of the Scheme

  

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