Re: search and survey

Whether assessee can take benefit of this scheme if Search & survey proceeding took place?

One of the condition is that the  pendency of Appeal before the appellate forum as on 31 -1 -2020 or pendency of deemed appeal .  . Refer Circular No 9 dt 22 -4 -2020 Q .N0 1 and Answer. As regards Search and Seizure Refer  Q. No 6 and Answer   . The assessee can avail the benefit of the VVS subject to  the conditions prescribed in the Circulars .

 

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