Assessment u\/s 143(3) r.w.s 147 has been completed making certain additions against which assessee has filed an appeal before CIT (A) on 24\/01\/2018, which appeal is still pending.
\nHowever, during the pendency of appeal, the CIT (jurisdictional CIT) has issued a show cause notice dated 11\/03\/2020, proposing to revise \/set-a-side the assessment order.
\nIt may be clarified that proceedings u\/s 263 of the I.T. Act have yet not been carried out further.
\nSir, can assessee avail benefit of vivad se vishwas scheme in respect of order passed u\/s 143(3) r.w.s 147 of the I.T. Act, against which appeal is pending before CIT(A) & if yes, what would be the fate of proceedings u\/s 263 of the I.T. Act, initiated by Hon\u2019ble CIT by issuance of show cause notice?<\/p>\n","protected":false},"excerpt":{"rendered":"
Assessment u\/s 143(3) r.w.s 147 has been completed making certain additions against which assessee has filed an appeal before CIT (A) on 24\/01\/2018, which appeal is still pending. However, during the pendency of appeal, the CIT (jurisdictional CIT) has issued a show cause notice dated 11\/03\/2020, proposing to revise \/set-a-side the assessment order. It may be clarified that proceedings u\/s 263 of the I.T. Act have yet not been carried out further. Sir, can assessee avail benefit of vivad se vishwas scheme in respect of order passed u\/s 143(3) r.w.s 147 of the I.T. Act, against which appeal is pending before CIT(A) & if yes, what would be the fate of proceedings u\/s 263 of the I.T. Act, initiated by Hon\u2019ble CIT by issuance of show cause notice?<\/p>\n