Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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Interplay between limitation under section 144C(13) and section 153 was examined, with the tribunal considering the Madras High Court view that the two provisions are inter dependent and overlapping for matters under section 92CA; the tribunal concluded the timeline for passing final assessment orders must be determined with reference to section 144C read with section 153 and found the final assessment orders in five assessment years were passed beyond that limitation period. Outcome: the impugned final assessment orders were quashed as time barred.
Interplay between limitation under section 144C(13) and section 153 was examined, with the tribunal considering the Madras High Court view that the two provisions are inter dependent and overlapping for matters under section 92CA; the tribunal concluded the timeline for passing final assessment orders must be determined with reference to section 144C read with section 153 and found the final assessment orders in five assessment years were passed beyond that limitation period. Outcome: the impugned final assessment orders were quashed as time barred.
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