In the facts of the given case, on the disputed issue (viz. Disallowance of Employees Contribution to PF & ESIC) in an earlier year viz.A.Y.2010-11, the Appeal of the assessee was allowed by the CIT(Appeals). Against the same, the Department went into appeal before the ITAT. The ITAT dismissed the appeal of the Department on the ground of low tax effect viz. monetary limits. In subsequent year viz. A.Y.2012-13, disallowance on the same issue was made by the A.O. The assessee has preferred an appeal before the CIT(Appeals) which was pending on the ‘specified date’. Now, the assessee wants to opt for the DTVSV Scheme. What would be the quantum of ‘disputed tax’ – 100% or 50% since, considering the fact that Appeal of the Department on ‘disputed issue’ was dismissed by ITAT (in view of 2nd Proviso to Section 3 of DTVSV Act)??<\/p>\n","protected":false},"excerpt":{"rendered":"
In the facts of the given case, on the disputed issue (viz. Disallowance of Employees Contribution to PF & ESIC) in an earlier year viz.A.Y.2010-11, the Appeal of the assessee was allowed by the CIT(Appeals). Against the same, the Department went into appeal before the ITAT. The ITAT dismissed the appeal of the Department on the ground of low tax effect viz. monetary limits. In subsequent year viz. A.Y.2012-13, disallowance on the same issue was made by the A.O. The assessee has preferred an appeal before the CIT(Appeals) which was pending on the ‘specified date’. Now, the assessee wants to opt for the DTVSV Scheme. What would be the quantum of ‘disputed tax’ – 100% or 50% since, considering the fact that Appeal of the Department on ‘disputed issue’ was dismissed by ITAT (in view of 2nd Proviso to Section 3 of DTVSV Act)??<\/p>\n