Delivery of material belonging to other persons requires transfer to the Assessing Officer with jurisdiction when ownership is established. Where search and seizure or requisition has been carried out, the Assessing Officer who seized or requisitioned material must hand over any material to the Assessing Officer having jurisdiction over another person if satisfied that the material belongs to that other person, creating a procedural obligation to transfer custody based on verified ownership.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delivery of material belonging to other persons requires transfer to the Assessing Officer with jurisdiction when ownership is established.
Where search and seizure or requisition has been carried out, the Assessing Officer who seized or requisitioned material must hand over any material to the Assessing Officer having jurisdiction over another person if satisfied that the material belongs to that other person, creating a procedural obligation to transfer custody based on verified ownership.
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