The\u00a0 time frame\u00a0 for framing an assessment in terms of section 153C\u00a0 has been fixed bearing in mind the practical consideration that assimilation of materials\u00a0 relating to third person to whom those assessment relates, is bound to take some time . More often than not , it is only upon competition of\u00a0 the primary assessment ( Under section 153A))\u00a0 that the\u00a0 Assessing Officer\u00a0 eve comes to a reasoned conclusion as to whether proceedings are to be initiated against such a person or not .\u00a0\u00a0 Seized material was handed over on 27 -8 2019 hence the order is not barred by limitation Writ petition was dismissed- Directed to pursue alternative remedy\u00a0\u00a0 (AY.2015-2016)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 153A: Assessment \u2013 Search or requisition- Order was not barred by limitation \u2013 Seized material was handed on 27 -8 -2019 \u2013 Writ petition was dismissed- Directed to pursue alternative remedy . [S.153C(2) Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-34778","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-92W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34778"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34778\/revisions"}],"predecessor-version":[{"id":34779,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34778\/revisions\/34779"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}