1. Whether on applying for the scheme for the quantum appeal pending before ITAT, whether penalty stands deleted \/ waived even if the penalty order is passed and a separate appeal is pending before any appellate forum. This is in light of the the language of s. 6 of the scheme –
\n_6. Subject to the provisions of section 5, the designated authority shall not institute any proceeding in respect of an offence; or impose or levy any penalty; or charge any interest under the Income-tax Act in respect of tax arrear.<\/p>\n
2. Whether the delayed appeal which has not been condoned so far can be considered for Scheme<\/p>\n
3. Whether for considering the disputed tax, the additional grounds with respect to the income should be considered for calculating disputed tax?<\/p>\n
4. In case where matter is argued before ITAT and the order is awaited as on 31.01.20, can the assessee opt to go for the scheme. If yes, whether the amount of tax payable will be after giving effect to such ITAT order or before ?<\/p>\n","protected":false},"excerpt":{"rendered":"
1. Whether on applying for the scheme for the quantum appeal pending before ITAT, whether penalty stands deleted \/ waived even if the penalty order is passed and a separate appeal is pending before any appellate forum. This is in light of the the language of s. 6 of the scheme – _6. Subject to the provisions of section 5, the designated authority shall not institute any proceeding in respect of an offence; or impose or levy any penalty; or charge any interest under the Income-tax Act in respect of tax arrear. 2. Whether the delayed appeal which has not been condoned so far can be considered for Scheme 3. Whether for considering the disputed tax, the additional grounds with respect to the income should be considered for calculating disputed tax? 4. In case where matter is argued before ITAT and the order is awaited as on 31.01.20, can the assessee opt to go for the scheme. If yes, whether the amount of tax payable will be after giving effect to such ITAT order or before ?<\/p>\n