{"id":14925,"date":"2021-01-22T10:11:48","date_gmt":"2021-01-22T10:11:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/whether-assessee-is-entitled-to-get-dvo-report-impact-and-pay-tax-in-vivad-scheme-since-dvo-report-was-received-after-passing-assessment-order\/"},"modified":"2021-01-25T04:16:00","modified_gmt":"2021-01-25T04:16:00","slug":"whether-assessee-is-entitled-to-get-dvo-report-impact-and-pay-tax-in-vivad-scheme-since-dvo-report-was-received-after-passing-assessment-order","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/whether-assessee-is-entitled-to-get-dvo-report-impact-and-pay-tax-in-vivad-scheme-since-dvo-report-was-received-after-passing-assessment-order\/","title":{"rendered":"Whether assessee is entitled to get DVO report impact and pay tax in vivad scheme. since DVO report was received after passing assessment order"},"content":{"rendered":"<p>The AO has referred matter to DVO and passed the order (20-12-2018) mentioning that it is time barring and no option is left to take stamp duty value as sale consideration. The DVO Report was  received on 10-02-2020 even after filing appeal to CIT(A) in which DVO has reduced 50C from 37 lacs to 21 lacs. The assessee want to avail vivad scheme and want to pay tax on basis of DVO Report since it is a matter of distress sale. whether we can excerise option of 154 and whether matter is covered under 155(15) so that assessee can pay revised tax on basis of DVO report in Vivad Scheme    <\/p>\n","protected":false},"excerpt":{"rendered":"<p>The AO has referred matter to DVO and passed the order (20-12-2018) mentioning that it is time barring and no option is left to take stamp duty value as sale consideration. The DVO Report was received on 10-02-2020 even after filing appeal to CIT(A) in which DVO has reduced 50C from 37 lacs to 21 lacs. The assessee want to avail vivad scheme and want to pay tax on basis of DVO Report since it is a matter of distress sale. whether we can excerise option of 154 and whether matter is covered under 155(15) so that assessee can pay revised tax on basis of DVO report in Vivad Scheme<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/whether-assessee-is-entitled-to-get-dvo-report-impact-and-pay-tax-in-vivad-scheme-since-dvo-report-was-received-after-passing-assessment-order\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-14925","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/14925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14925"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14925"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=14925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}