TaxTMI 
TaxTMI 
2008 (2) TMI 338
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....nd in what manner should the provisions be read down, and the only submissions made were that the provisions were constitutionally invalid. 3. Sections 153A and 153C of the Act read as follows:- "153A. Assessment in case of search or requisition. - Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall,- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assess....
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....nding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong 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 jurisdiction over such other person and that Assessing Officer shall proceed against each such other person and issue such other person notice and assess or reassess income of such other person in accordance with the provisions of section 153A : Provided that in ca....
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....n of such assessment year in the manner provided in section 153A." 4. According to learned counsel for the Petitioner, the provisions treat unequal persons as equals. The two different categories of persons are those in respect of whom a search is conducted and books of accounts, documents or assets are recovered (Section 153A of the Act) and other persons in respect of whom books of accounts, documents or assets are recovered (other than those persons referred to in Section 153A of the Act). According to learned counsel, both distinguishable categories of persons are treated the same for the purposes of assessing or reassessing their income. 5. The opening portion of Section 153A of the Act makes it clear that it applies to a person in r....