Income Tax Act, 2025
Section 3: Subs. by Act 20 of 2015, s. 37, for certain words and figures (w.e.f. 12015).
3. Subs. by Act 20 of 2015, s. 37, for certain words and figures (w.e.f. 12015).
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other person] 1[and that Assessing Officer shall proceed against each such other person and issue notice
and assess or reassess the income of the other person in accordance with the provisions of section 153A,
if, that Assessing Officer is satisfied that the books of account or documents or assets seized or
requisitioned have a bearing on the determination of the total income of such other person2[for six
assessment years immediately preceding the assessment year relevant to the previous year in which
search is conducted or requisition is made and] for the relevant assessment year or years referred to in
sub-section (1) of section 153A]:]
3[Provided that in case of such other person, the reference to the date of initiation of the search
under section 132 or making of requisition under section 132A in the second proviso to
4[sub-section (1) of section 153A] shall be construed as reference to the date of receiving the books of
account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over
such other person:]
5[Provided further that the Central Government may by rulesmade by it and published in the Official
Gazette, specify the class or classes of cases in respect of such other person, in which the Assessing
Officer shall not be required to issue notice for assessing or reassessing the total income for six
assessment years immediately preceding the assessment year relevant to the previous year in which
search is conducted or requisition is made 2[and for the relevant assessment year or years as referred to in
sub-section (1) of section 153A] except in cases where any assessment or reassessment has abated.]
3[(2) Where books of account or documents or assets seized or requisitioned as referred to in
sub-section (1) has or have been received by the Assessing Officer having jurisdiction over such other
person after the due date for furnishing the return of income for the assessment year relevant to the
previous year in which search is conducted under section 132 or requisition is made under section 132A
and in respect of such assessment year—
(a) no return of income has been furnished by such other person and no notice under
sub-section (1) of section 142 has been issued to him, or
(b) a return of income has been furnished by such other person but no notice under
sub-section (2) of section 143 has been served and limitation of serving the notice under
sub-section (2) of section 143 has expired, or
(c) assessment or reassessment, if any, has been made,
before the date of receiving the books of account or documents or assets seized or requisitioned by the
Assessing Officer having jurisdiction over such other person, such Assessing Officer shall issue the notice
and assess or reassess total income of such other person of such assessment year in the manner provided
in section 153A.]
6[153D. Prior approval necessary for assessment in cases of search or requisition.—No order of
assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint
Commissioner in respect of each assessment year referred to in clause (b) of
7[sub-section (1) of section 153A] or the assessment year referred to in clause (b) of sub-section (1)
of section 153B, except with the prior approval of the Joint Commissioner:]
8[Provided that nothing contained in this section shall apply where the assessment or reassessment
order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the
9[Principal Commissioner or Commissioner] under sub-section (12)of section 144BA.]
1. Subs. by Act 25 of 2014, s. 55, for “and that Assessing Officer shall proceed against each such other person and issue
such other person notice and assess or reassess income of such other person in accordance with the provisons of section
153A” (w.e.f. 12014).
of section 153A]:]
3[Provided that in case of such other person, the reference to the date of initiation of the search
under section 132 or making of requisition under section 132A in the second proviso to
4[sub-section
of section 153A] shall be construed as reference to the date of receiving the books of
account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over
such other person:]
5[Provided further that the Central Government may by rulesmade by it and published in the Official
Gazette, specify the class or classes of cases in respect of such other person, in which the Assessing
Officer shall not be required to issue notice for assessing or reassessing the total income for six
assessment years immediately preceding the assessment year relevant to the previous year in which
search is conducted or requisition is made 2[and for the relevant assessment year or years as referred to in
sub-section
of section 153A] except in cases where any assessment or reassessment has abated.]
3[
Where books of account or documents or assets seized or requisitioned as referred to in
sub-section
has or have been received by the Assessing Officer having jurisdiction over such other
person after the due date for furnishing the return of income for the assessment year relevant to the
previous year in which search is conducted under section 132 or requisition is made under section 132A
and in respect of such assessment year—
no return of income has been furnished by such other person and no notice under
sub-section
of section 142 has been issued to him, or
a return of income has been furnished by such other person but no notice under
sub-section
of section 143 has been served and limitation of serving the notice under
sub-section
of section 143 has expired, or
assessment or reassessment, if any, has been made,
before the date of receiving the books of account or documents or assets seized or requisitioned by the
Assessing Officer having jurisdiction over such other person, such Assessing Officer shall issue the notice
and assess or reassess total income of such other person of such assessment year in the manner provided
in section 153A.]
6[153D. Prior approval necessary for assessment in cases of search or requisition.—No order of
assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint
Commissioner in respect of each assessment year referred to in clause
of
7[sub-section
of section 153A] or the assessment year referred to in clause
of sub-section
of section 153B, except with the prior approval of the Joint Commissioner:]
8[Provided that nothing contained in this section shall apply where the assessment or reassessment
order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the
9[Principal Commissioner or Commissioner] under sub-section