Search and seizure: allow immediate issuance of Section 153A notices after appraisal, and concurrent prior-period enquiries. The guideline permits immediate issuance of Section 153A notices after receipt of the appraisal report and seized materials and ascertaining applicable cases; enquiries, including questionnaires for the prior period, may be conducted without awaiting filing of the return for the assessment year of the search; and the Search Register must be prepared and maintained by Assessing Officers of the Central Charges instead of Range heads.
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.
Search and seizure: allow immediate issuance of Section 153A notices after appraisal, and concurrent prior-period enquiries.
The guideline permits immediate issuance of Section 153A notices after receipt of the appraisal report and seized materials and ascertaining applicable cases; enquiries, including questionnaires for the prior period, may be conducted without awaiting filing of the return for the assessment year of the search; and the Search Register must be prepared and maintained by Assessing Officers of the Central Charges instead of Range heads.
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