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Search seizure

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(Querist)
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?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
31 January 2025 You cannot apply DTVSV unless any dispute case initiated on you.
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Divyesh Ajmera

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

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Nikhil Kaushik (Expert)
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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