{"id":11201,"date":"2020-04-06T15:17:36","date_gmt":"2020-04-06T15:17:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/disputed-tax-where-department-in-appeal\/"},"modified":"2020-04-10T09:27:39","modified_gmt":"2020-04-10T09:27:39","slug":"disputed-tax-where-department-in-appeal","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/disputed-tax-where-department-in-appeal\/","title":{"rendered":"Disputed Tax where department in Appeal"},"content":{"rendered":"<p>The Assessment order issued by the ITO under section 143 w.r.to section 147 with a demand of Rs. 8 lakhs .disallowing as 100% on bogus purchases. The assessee filed appeal with CIT (A). and got relief and hence got relief on disallowance up to 33% and tax demand determined to say, Rs. 8 lakhs. The application for giving effect of the Appellate Order filed, but the not given by the ITO. The department went on appeal at ITAT , as on date, pending.<br \/>\nFurther the ITO issued the Penalty order under 271 (1) (\u2018c) , 100% tax amount , by considering the tax demand as per Appellate Order.<\/p>\n<p>Issues :<br \/>\n1. Will appellate order merge with original order, irrespective of the departmemtal appeal ?<br \/>\n2. What will be the disputed tax amount ? Rs. 8 lakhs or Rs. 3 lakhs<br \/>\n3. Once disputed tax settled under the scheme, the Penalty order get no room to stand , is it correct?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Assessment order issued by the ITO under section 143 w.r.to section 147 with a demand of Rs. 8 lakhs .disallowing as 100% on bogus purchases. The assessee filed appeal with CIT (A). and got relief and hence got relief on disallowance up to 33% and tax demand determined to say, Rs. 8 lakhs. The application for giving effect of the Appellate Order filed, but the not given by the ITO. The department went on appeal at ITAT , as on date, pending. Further the ITO issued the Penalty order under 271 (1) (\u2018c) , 100% tax amount , by considering the tax demand as per Appellate Order. Issues : 1. Will appellate order merge with original order, irrespective of the departmemtal appeal ? 2. What will be the disputed tax amount ? Rs. 8 lakhs or Rs. 3 lakhs 3. Once disputed tax settled under the scheme, the Penalty order get no room to stand , is it correct?<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/disputed-tax-where-department-in-appeal\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[8],"class_list":["post-11201","vishwas","type-vishwas","status-publish","hentry","expertname-ca-pradeep-kapasi"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11201"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11201"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}