In the facts of the given case, the Appeal of the assessee company against the Order of ITAT was pending in the High Court (pending as on 31st January, 2020). Now the High Court has allowed the appeal of the assessee setting aside the Order of ITAT and restoring the Appeal of Department for decision afresh [Assessee was successful at the stage of CIT(Appeals)]. Now, the assessee company wants to avail of the DTVsV Scheme so as to give quietus to the issue. What would be the quantum of “Disputed Tax” – 100% or 50% (since, now the pending appeal in ITAT is that of the Department) in terms of Section 3 r.w. the First Proviso of DTVSV Act?? Please advise. <\/p>\n","protected":false},"excerpt":{"rendered":"
In the facts of the given case, the Appeal of the assessee company against the Order of ITAT was pending in the High Court (pending as on 31st January, 2020). Now the High Court has allowed the appeal of the assessee setting aside the Order of ITAT and restoring the Appeal of Department for decision afresh [Assessee was successful at the stage of CIT(Appeals)]. Now, the assessee company wants to avail of the DTVsV Scheme so as to give quietus to the issue. What would be the quantum of “Disputed Tax” – 100% or 50% (since, now the pending appeal in ITAT is that of the Department) in terms of Section 3 r.w. the First Proviso of DTVSV Act?? Please advise.<\/p>\n