TMI BlogAssessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the...Assessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the person not searched which was found during the course of a search having taken place up to 31/03/2021 on some other assessee, can only be taken into consideration for an assessment / reassessment in the hands of the said person not searched through the domain of the section 153C of the Act. Thus, any assessment / reassessment proceedings-initiated u/s 148 of the Act in respect of the said incrimin..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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