Application of Act provisions: general Income-tax rules govern special search-case assessments unless this part provides otherwise. Assessments under the special procedure for search cases remain governed by all other provisions of the Income-tax Act except where this special part provides otherwise, serving as a saving clause that preserves ordinary assessment rules and remedies unless specifically displaced by provisions in the special procedure part.
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.
Application of Act provisions: general Income-tax rules govern special search-case assessments unless this part provides otherwise.
Assessments under the special procedure for search cases remain governed by all other provisions of the Income-tax Act except where this special part provides otherwise, serving as a saving clause that preserves ordinary assessment rules and remedies unless specifically displaced by provisions in the special procedure part.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.