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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>Undisclosed income of third parties triggers transfer of seized items and assessment by the competent assessing officer.</h1> When seized property, books, documents, virtual digital assets or other valuables located in a search are found to pertain to a person other than the search subject, the Assessing Officer must transfer those items to the Assessing Officer with jurisdiction over that other person, who will then assess that person under the block-assessment procedure applicable to search cases.

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