Sec. 153A notices valid even if Investigating Officer handed over seized doc. to AO beyond prescribed time limit

INCOME TAX : Provisions of section 153B set out limitation by when an order of assessment under section 153A is to be passed as being twenty-one months from end of month when last of the authorizations for search under section 132 or for requisition under section 132A was executed. Period set out under section 132(9A) is a measure to enable respective parties to adhere to process in an orderly fashion facilitating completion of assessment in time.

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