Notice period for post-search returns: new minimum and maximum compliance times prescribed; revised returns are barred. Amendment directs the Assessing Officer to serve notices requiring a prescribed, verified return stating total and undisclosed income for the block period after searches or requisitions; two temporal categories set differing notice time limits. No section 148 notice is required, and a person who furnishes such a return may not file a revised return.
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.
Notice period for post-search returns: new minimum and maximum compliance times prescribed; revised returns are barred.
Amendment directs the Assessing Officer to serve notices requiring a prescribed, verified return stating total and undisclosed income for the block period after searches or requisitions; two temporal categories set differing notice time limits. No section 148 notice is required, and a person who furnishes such a return may not file a revised return.
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 
