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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 books of account or documents seized belongs to a person other than the person referred to in section 153A, then the books of account or documents or assets seized shall be handed over to the Assessing Officer having jurisdiction over such other person a .....

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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 requisition under section 132A in the second proviso to section 153A(1) shall be construed as reference to the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over su .....

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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 jurisdiction over such other person after the due date for furnishing the return of income for the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A and in respect of such a .....

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