ONE OF MY CLIENT IS ASSESSED U\/S 143(3) BY MAKING CERTAIN ADDITIONS. AGAINST THE SAID ADDITIONS, THE ASSESSEE HAS MOVED TO APPLICATION FOR VIVAD SE VISHWAS SCHEME AND PAID TAXES. NOW THE ASSESSEE HAS RECEIVED NOTICE U\/S 153C FOR FILING RETURNS. KINDLY ADVISE ME ON WHAT INCOME WE HAVE TO FILE RETURN IN RESPONSE TO NOTICE U\/S 153C WHETHER ON INCOME DECLARED UNDER ORIGINAL RETURN OR AT ASSESSED INCOME. IF I FILED RETURN ON ASSESSED INCOME, CPSE WILL RAISE THE DEMAND CONSIDERING ADDITIONS<\/p>\n","protected":false},"excerpt":{"rendered":"
ONE OF MY CLIENT IS ASSESSED U\/S 143(3) BY MAKING CERTAIN ADDITIONS. AGAINST THE SAID ADDITIONS, THE ASSESSEE HAS MOVED TO APPLICATION FOR VIVAD SE VISHWAS SCHEME AND PAID TAXES. NOW THE ASSESSEE HAS RECEIVED NOTICE U\/S 153C FOR FILING RETURNS. KINDLY ADVISE ME ON WHAT INCOME WE HAVE TO FILE RETURN IN RESPONSE TO NOTICE U\/S 153C WHETHER ON INCOME DECLARED UNDER ORIGINAL RETURN OR AT ASSESSED INCOME. IF I FILED RETURN ON ASSESSED INCOME, CPSE WILL RAISE THE DEMAND CONSIDERING ADDITIONS<\/p>\n