Search assessments: section 140A amended to include assessments under section 153A alongside section 158BC from 2003. The amendment revises two subsections of section 140A to add explicit reference to assessments arising from the search-assessment regime, thereby treating search-based assessments on the same footing as assessments under the existing special-assessment mechanism and aligning procedural coverage for both types of assessments.
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Provisions expressly mentioned in the judgment/order text.
Search assessments: section 140A amended to include assessments under section 153A alongside section 158BC from 2003.
The amendment revises two subsections of section 140A to add explicit reference to assessments arising from the search-assessment regime, thereby treating search-based assessments on the same footing as assessments under the existing special-assessment mechanism and aligning procedural coverage for both types of assessments.
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