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          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.

          <h1>Limitation on application of section 153C excludes searches under section 132 and requisitions under section 132A.</h1> The amendment inserts a sub section providing that the provision concerning assessment of income of any other person shall not apply in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after 1st day of April, 2021; the amendment takes effect from that date.

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