Time limit for search-and-seizure summary orders extended, but prior seizures remain subject to the original deadline. The amendment lengthens the statutory period for an officer to pass a summary order under sub-section (5) of section 132 for estimating undisclosed income after search and seizure, effective from 1 October 1984. The Board clarifies that seizures made on or before 30 September 1984 remain subject to the prior, shorter time limit, while the extended period applies to seizures after that date.
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Provisions expressly mentioned in the judgment/order text.
Time limit for search-and-seizure summary orders extended, but prior seizures remain subject to the original deadline.
The amendment lengthens the statutory period for an officer to pass a summary order under sub-section (5) of section 132 for estimating undisclosed income after search and seizure, effective from 1 October 1984. The Board clarifies that seizures made on or before 30 September 1984 remain subject to the prior, shorter time limit, while the extended period applies to seizures after that date.
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