Assessment-order scope narrowed to orders tied to searches or requisitions during a specified transitional period. The substituted clause confines coverage to orders passed by an Assessing Officer under clause (c) of section 158BC relating to searches under section 132 ... Summary
Assessment-order scope narrowed to orders tied to searches or requisitions during a specified transitional period.
The substituted clause confines coverage to orders passed by an Assessing Officer under clause (c) of section 158BC relating to searches under section 132 or to books of account, other documents, or assets requisitioned under section 132A, and limits application to such orders made after the 30th day of June, 1995 but before the 1st day of January, 1997.
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