Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148 - Income-tax Act, 1961

..... be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c) consider t .....

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Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148 - Income-tax Act, 1961

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..... t any money, bullion, jewellery or other valuable article or thing, seized in a search under section 132 or requisitioned under section 132A, in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (c) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any books of account or documents, seized in a search under section 132 or requisitioned under section 132A, in case of any other person on or .....

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Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148 - Income-tax Act, 1961

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