Addition u\/s 14A was made in Original Assessment Order us 143(3) say for Rs. 50 Lakhs.<\/p>\n
Subsequently same addition of Rs. 50.00 Lakhs was repeated in Assessment Order u\/s 143(3) r.w. 153(3).<\/p>\n
As per the present scheme addition for multiple orders for the same assessment year can be offered under the Scheme.<\/p>\n
As per Q 19 of Clarification dated 22.04.2020 if multiple orders are being settled disputed tax will aggregate amount of tax in both the appeals i.e Rs. 1.00 Crores instead of addition of Rs. 50.00 Lakhs in both the order for same ground.<\/p>\n
This will lead to double taxation of same addition for the same ground for the same assessment year.<\/p>\n","protected":false},"excerpt":{"rendered":"
Addition u\/s 14A was made in Original Assessment Order us 143(3) say for Rs. 50 Lakhs. Subsequently same addition of Rs. 50.00 Lakhs was repeated in Assessment Order u\/s 143(3) r.w. 153(3). As per the present scheme addition for multiple orders for the same assessment year can be offered under the Scheme. As per Q 19 of Clarification dated 22.04.2020 if multiple orders are being settled disputed tax will aggregate amount of tax in both the appeals i.e Rs. 1.00 Crores instead of addition of Rs. 50.00 Lakhs in both the order for same ground. This will lead to double taxation of same addition for the same ground for the same assessment year.<\/p>\n