Held that assessment was initiated after amendment. Period of one year available. Assessment is not barred by limitation. (AY. 2006-07, 2007-08, 2009-10 to 2012-13)
ACIT v. Parminder Singh Kalra (2021) 90 ITR 419 (Delhi)(Trib.)
S. 153B : Assessment-Search-Time limit-Assessment was initiated after amendment-Period of one year available-Assessment is not barred by limitation. [S. 132, 153B, Expln.(viii)]