assessment completed u\/s 143(1) was re opened u\/s 147. Assessee filed reply stating that original return be taken as compliance u\/s 147. However on receipt of u\/s 148 notice,addl tax amt was paid. re opened assessment was completed making addition giving credit for addl tax amt paid and charging interest and claiming the balance amt payable . can addl amt already paid be taken as towards disputed tax liability. Appeal is pending before CIT(A)<\/p>\n","protected":false},"excerpt":{"rendered":"
assessment completed u\/s 143(1) was re opened u\/s 147. Assessee filed reply stating that original return be taken as compliance u\/s 147. However on receipt of u\/s 148 notice,addl tax amt was paid. re opened assessment was completed making addition giving credit for addl tax amt paid and charging interest and claiming the balance amt payable . can addl amt already paid be taken as towards disputed tax liability. Appeal is pending before CIT(A)<\/p>\n