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    <description>Whether the search date for a third person is the date of handing over seized documents to that person&#039;s AO and whether that deeming is limited to computing the limitation period or applies generally to determine validity of subsequent notices, particularly when an original search predates an amendment and handing over and notice occur after the amendment.</description>
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      <description>Whether the search date for a third person is the date of handing over seized documents to that person&#039;s AO and whether that deeming is limited to computing the limitation period or applies generally to determine validity of subsequent notices, particularly when an original search predates an amendment and handing over and notice occur after the amendment.</description>
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