| Question And Answer | |
|---|---|
| Subject: | 153A vs 153C |
| Category: | Income-Tax |
| Querist: | bks |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Notice, Search and Seizure, search assessment |
| Date: | January 13, 2023 |
Can AO issue notice u/s 153C after he realised that notice u/s 153A was invalid due to lack of search warrant on Assessee ?
There is no bar on the issuance of a Notice under section 153C of the Act. The only condition is that the assessments must complete within the prescribed time under section 153B of the Act.
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