| Question And Answer | |
|---|---|
| Subject: | 148A vs 148 |
| Category: | Income-Tax |
| Querist: | bks |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | related party, search |
| Date: | April 30, 2023 |
In the case of a search/related party’s case , notice issued u/s 148A instead of 148.
Will AO get extension of time ?
If the search is prior to April 01, 2021, the assessment should be under section 153C of the Act. If the search is on or after April 01, 2021, issuance of Notice under section 148A(b) of the Act to a search-related case (where documents/evidence are found) is bad in law, as the Ld. AO should directly issue a Notice under section 148 of the Act. This view has been upheld by the Hon’ble Delhi High Court.
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