https://www.taxtmi.com/highlights?id=55533 Validity of the proceedings u/s 147 - Search proceedings u/s 132 - Whether Section 153A has overriding effect over Section 147 - material found during the course of search proceedings can be used for invoking the provisions of Section 147 of the Act. However, it is important to note that the provisions of Section 147 of the Act can be invoked only after complying the provisions/conditions as provided under Section 147/148/149/150 and 151. - AT en-us Tue, 17 Nov 2020 11:20:09 +0530 Tue, 17 Nov 2020 11:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55533 Validity of the proceedings u/s 147 - Search proceedings u/s 132 - Whether Section 153A has overriding effect over Section 147 - material found during the course of search proceedings can be used for invoking the provisions of Section 147 of the Act. However, it is important to note that the provisions of Section 147 of the Act can be invoked only after complying the provisions/conditions as provided under Section 147/148/149/150 and 151. - AT Highlights Income Tax Tue, 17 Nov 2020 11:20:09 +0530 https://www.taxtmi.com/highlights?id=55533