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Query asked by Sanskar Goyal on October 12, 2020

Re: Search case CIT order after 31st january 2020

One search case which was not eligible for VSVS in January as the demand in dispute was more than 5 cr. Last month CIT appeal order has come and now dispute is less than 5 cr. So as on announcement date of scheme the case was not eligible. Now if the criteria remains the same the assessee is eligible.
If he files the VSVS application, will he get the certificate from PCIT?

According to us No, only appeals pending or deemed appeals as on the specified  date are eligible for VSVA.


 

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