TMI BlogWhen a notice u/s 153A is issued, it enables the department to carry out re-assessment or assessment...When a notice u/s 153A is issued, it enables the department to carry out re-assessment or assessment with respect to the six immediate prior years and the year in which the search is carried out. This does not require any incriminating material recovered on search relating to those prior years. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
