Assessing Officer satisfaction: seized material must bear on a person's income before initiating assessment against that person. Amendment conditions assessment of a person other than the searched person on the Assessing Officer being satisfied that the books, documents or assets seized or requisitioned have a bearing on the determination of the total income of that other person for the relevant assessment year(s); seized material is to be handed over to the jurisdictional Assessing Officer who may issue notice and assess or reassess only upon such satisfaction.
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.
Assessing Officer satisfaction: seized material must bear on a person's income before initiating assessment against that person.
Amendment conditions assessment of a person other than the searched person on the Assessing Officer being satisfied that the books, documents or assets seized or requisitioned have a bearing on the determination of the total income of that other person for the relevant assessment year(s); seized material is to be handed over to the jurisdictional Assessing Officer who may issue notice and assess or reassess only upon such satisfaction.
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