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ASSESSMENT OF INCOME OF ANY OTHER PERSON Section -153C

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 10 - SECTION 153C - ASSESSMENT OF INCOME OF ANY OTHER PERSON Where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or book .....

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nd that Assessing Officer shall proceed against such other person and issue such other person notice and assess or reassess income of such other person in accordance with the provisions of section 153A, if the Assessing Officer is satisfied that the .....

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or requisition is made and [Inserted by FA, 2017, w.e.f. 1-4-2017] for the relevant assessment year or years referred u/s 153A(1). Provided that in case of such other person, the reference to the date of initiation of the search u/s 132 or making of .....

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ch other person Provided further that the Central Government may by rules made by it and published in the Official Gazette, specify the classes of cases in respect of such other person, in which the Assessing Officer shall not be required to issue no .....

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, w.e.f. 1-4-2017] except in cases where any assessment or reassessment has abated. (2) Where books of account or documents or assets seized or requisitioned as referred to in section 153C(1) has been received by the Assessing Officer having jurisdic .....

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ssessment year- (a) no return of income has been furnished by such other person and no notice under sub-section (1) of section 142 has been issued to him (b) a return of income has been furnished by such other person but no notice u/s 143(2) has been .....

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