Return filed U/s. 153A would be deemed to be return filed U/s.139

Sureshbhai Gordhanbhai Prajapati Vs DCIT (ITAT Ahmedabad) Section 153 A provides the procedure for completion of assessment where a search is initiated under Section 132 or books of account, or other documents or any assets are requisitioned under Section 132A after 31.05.2003. In such cases, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period as may be specified in the notice, return of income in respect of six assessment years immediately preceding the assessment year relevant to the previous year in which (he search was conducted under Sectio...