Search assessment notice challenged before completion of search, with time allowed to file return after supply of seized documents

A notice issued under section 158BC before completion of the search under section 132 was not interfered with at the notice stage. The Authority directed supply of the remaining seized documents within ten days and allowed the petitioners thirty days thereafter to file the return, with delay in filing condoned.

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Issues: Whether the notice issued under section 158BC of the Income-tax Act, 1961, before conclusion of the search under section 132 of the Income-tax Act, 1961, required interference, and whether the petitioners should be granted time to file the return after supply of the remaining seized documents.

Outcome: The challenge to the notice was not entertained at the notice stage. The Authority directed supply of the remaining copies of documents within ten days and permitted the petitioners to file the return within thirty days thereafter, with delay in filing condoned.

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