| Question And Answer | |
|---|---|
| Subject: | search case last authorisation on 5.10.2020 |
| Category: | Income-Tax |
| Querist: | k sharma |
| Answered by: | Law Intern |
| Tags: | search assessment |
| Date: | August 31, 2025 |
a search was conducted on the client of a c.a on 5.10.2020.
alongwith residence of c.a and a cash of rs 6 lacs seized from her locker who explained that it was her professional receipts. no other incriminating material found either from her office or clients office.no notice under section 153A or 148 issued to her till date.
Please guide
if department can open case now under section 153A or 148
section 153 b time limit is applicable on it or not.what time limit is applicable in this case.
how can she claim her seized amount from department.
Thanks in advance
The time limit for completion of search assessment u/s 153A & 153B is over and so those proceedings cannot be initiated.
Even the s. 148 time limit is over.
You will have to apply to the AO u/s 132B for release of the seized amount. If the Dept does not respond or if they refuse, you will have to file a writ petition in the HC.