Assessment of income of any other person

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....uable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdi....

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....isition under section 132A in the second proviso to 3[sub-section (1) of section 153A] shall be construed as reference to the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person. 4[Provided further that the Central Government may by rules made by it and published in the Official Gazette, spe....

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....evious year in which search is conducted under section 132 or requisition is made under section 132A and in respect of such assessment year- (a) no return of income has been furnished by such other person and no notice under sub-section (1) of section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143....

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.... of the Finance Act, 2003 w.e.f. 01-06-2003 1A. Numbered vide Section 47 of the Finance Act, 2005 w.e.f. 01-06-2003 2. Inserted vide Section 47 of the Finance Act, 2005 w.e.f. 01-06-2003 2A. Inserted vide Section 47 of the Finance Act, 2005 w.e.f. 01-06-2003 3. Substituted vide Section 38 of the Finance Act, 2008 w.e.f. 01-06-2007 before it was read as, "secti....