Section 153 c

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..... Section 153 c
Query (Issue) Started By: - AK garg Dated:- 26-6-2019 Income Tax
Income Tax
The provision in section 153 c (1) is that the search date in case of third person is to be construe .....

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..... d as the date of handing over documents to the AO of third person. Is this provision only for the purpose of reckoning six years period alone? Is the date of search so construed can be deemed to be da .....

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..... te of search for all purposes in case of third party? I mean if search has taken place in 2014 before amendment to 153 c incorporating ' relate to ' and the handingover of documents as well as .....

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..... notice to third party is served in 2016 after the amendment in section 148, saying that the material seized did not belong to but merely pertained to him taking shelter under the pre amended provisio .....

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..... n o 153 c, will such notice become invalid because search has to be construed from the date of handing over which is after amendment?
Discussion Forum - Knowledge Sharing .....

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