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TMI BlogAssessment of income of any other personX X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisition 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, specify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2005, w.e.f. 1-6-2003. 2. Inserted by the Finance Act, 2005, w.e.f. 1-6-2003. 3. Substituted for "section 153A", by the Finance Act, 2008, w.e.f. 1-6-2007. 4. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 5. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014, before it was read as, "and that Assessing Officer shall proceed against each such othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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