Search seizure

This query is : Resolved 

30 January 2025 If search seizure initiated to other party under section 132/132A then assessment procedure start on basis of same on us then we may apply for DTVSV 2024?

31 January 2025 You cannot apply DTVSV unless any dispute case initiated on you.

31 January 2025 Order under section 147 has been passed and already made appeal against the same to CIT(A) then?

31 January 2025 refer to this https://incometaxindia.gov.in/news/circular-12-2024.pdf . if the 147 is as a result of a search or seizure, you are not eligible.


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