{"id":24110,"date":"2022-01-17T05:46:06","date_gmt":"2022-01-17T00:16:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=24110"},"modified":"2022-01-17T05:46:06","modified_gmt":"2022-01-17T00:16:06","slug":"validity-of-153a-notice","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/validity-of-153a-notice\/","title":{"rendered":"Validity of 153A notice"},"content":{"rendered":"<p>Search warrant is issued in the name of Mrs X and her son Y. Mrs X owns Flat no 1 in first floor and her son Mr Y owns Flat no 20 in 3rd floor. Only Flat no 1 is mentioned in the search warrant containing the names of Mrs X and Mr Y. This issue was not contested at the time of search<\/p>\n<p>Mr Y was not in the premises at the time of search, summons were issued only to Mrs X and not Mr Y. Now, 153A notices are issued to Mr Y also seeking him to file returns for the last 6 years. Can we contest that search did not take place in the address mentioned in IT returns\/Pan Data\/Income tax online profile of Mr Y.<br \/>\nMr Y doesn&#8217;t reside in Flat no 1 but in Flat no 20, since there was no search in Flat no 20, there is no basis for 153A. If yes, is it better to wait for the assessment to conclude and then raise objection, so that the assessing officer is not antagonized. Can we raise this issue in the appeal stage, if needed<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[156,484],"class_list":["post-24110","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-search","qa_tag-validity"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/24110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24110"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24110"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=24110"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=24110"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=24110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}