Assessment-order scope narrowed to orders tied to searches or requisitions during a specified transitional period. The substituted clause confines coverage to orders passed by an Assessing Officer under clause (c) of section 158BC relating to searches under section 132 or to books of account, other documents, or assets requisitioned under section 132A, and limits application to such orders made after the 30th day of June, 1995 but before the 1st day of January, 1997.
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.
Assessment-order scope narrowed to orders tied to searches or requisitions during a specified transitional period.
The substituted clause confines coverage to orders passed by an Assessing Officer under clause (c) of section 158BC relating to searches under section 132 or to books of account, other documents, or assets requisitioned under section 132A, and limits application to such orders made after the 30th day of June, 1995 but before the 1st day of January, 1997.
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 
