| Question And Answer | |
|---|---|
| Subject: | 153C vs 148 |
| Category: | Income-Tax |
| Querist: | bks |
| Answered by: | Law Intern |
| Tags: | incriminating material, search assessment |
| Date: | September 29, 2025 |
search on A before 31-3-21——–153A
incriminating materials of B in this search-on A————–153C
B supplied goods to C ————-whether 148 or 153C ?
As the search on A has yielded materials on B’s supplies to C, Section 153C must be invoked instead of Section 148.
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