https://www.taxtmi.com/news?id=13065 Amendment provides that where an assessing officer is satisfied seized money, bullion, jewellery, other valuable articles, books of account or documents belong to a person other than the searched person, those items shall be handed to the assessing officer having jurisdiction over that other person, who may issue notice and assess or reassess that person under the search-assessment procedure if satisfied the seized books, documents or assets bear on the determination of that person's total income for the relevant assessment year(s). en-us Sun, 13 Jul 2014 16:36:36 +0530 Sun, 13 Jul 2014 16:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=13065 Amendment provides that where an assessing officer is satisfied seized money, bullion, jewellery, other valuable articles, books of account or documents belong to a person other than the searched person, those items shall be handed to the assessing officer having jurisdiction over that other person, who may issue notice and assess or reassess that person under the search-assessment procedure if satisfied the seized books, documents or assets bear on the determination of that person's total income for the relevant assessment year(s). News - Sun, 13 Jul 2014 16:36:36 +0530 https://www.taxtmi.com/news?id=13065