https://www.taxtmi.com/acts?id=18822 The amendment provides that the Assessing Officer shall proceed to issue notice and assess or reassess the income of an other person only if the Assessing Officer is satisfied that the books of account, documents or assets seized or requisitioned have a bearing on the determination of that other person's total income for the relevant assessment year or years. en-us Mon, 11 Aug 2014 18:01:50 +0530 Wed, 10 May 2017 15:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18822 The amendment provides that the Assessing Officer shall proceed to issue notice and assess or reassess the income of an other person only if the Assessing Officer is satisfied that the books of account, documents or assets seized or requisitioned have a bearing on the determination of that other person's total income for the relevant assessment year or years. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:01:50 +0530 https://www.taxtmi.com/acts?id=18822