Search and seizure timing: new clause ties applicability to one month after service of specified assessment notices or assessment completion. A new clause in section 124(3) effective 1 June 2016 provides that where action has been taken under the statutory search provisions, the provision applies after the expiry of one month from service of the specified assessment notice or after completion of the assessment, whichever is earlier, thereby tying applicability to the timing of notice service and assessment completion.
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.
Search and seizure timing: new clause ties applicability to one month after service of specified assessment notices or assessment completion.
A new clause in section 124(3) effective 1 June 2016 provides that where action has been taken under the statutory search provisions, the provision applies after the expiry of one month from service of the specified assessment notice or after completion of the assessment, whichever is earlier, thereby tying applicability to the timing of notice service and assessment completion.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
