Can the benefit of the Vivad se Vishwas be availed, if a search and seizure action by the Income-tax Department has been initiated against a taxpayer?

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.... Income Tax - Frequently Asked Questions (FAQs)<br>Income Tax<br>Ans. &#8203;Case where the tax arrears relate to an assessment made under section 143(3) or section 144 or section 153A or section 153C....