https://www.taxtmi.com/forum/issue?id=108118 The amendment to Section 153C clarifies that where seized money, bullion, jewellery or other assets belong to, or seized books of account or documents pertain to, or information contained therein relates to, a person other than the search target, the seized material must be handed to the Assessing Officer having jurisdiction over that other person, who shall then issue notice and assess or reassess that person under the applicable assessment provisions. en-us Sat, 28 Feb 2015 20:12:54 +0530 Thu, 23 Jan 2025 15:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108118 The amendment to Section 153C clarifies that where seized money, bullion, jewellery or other assets belong to, or seized books of account or documents pertain to, or information contained therein relates to, a person other than the search target, the seized material must be handed to the Assessing Officer having jurisdiction over that other person, who shall then issue notice and assess or reassess that person under the applicable assessment provisions. Discussion-Forum Income Tax Sat, 28 Feb 2015 20:12:54 +0530 https://www.taxtmi.com/forum/issue?id=108118