Appraisal report of survey team assist in making final assessment but that itself cannot become a final assessment

RELEVANT EXTRACTS: 6.2   Chapter XIII C provides certain powers to the revenue authorities. Section 132 provides the power of search and seizure. Section 132A provides Powers to requisition books of account, etc. Section 133 of the Act provides Power to call for information. Section 133A provides Power of survey. Section 133A states that notwithstanding anything contained in any other provision of this Act, an Income-tax authority may enter any place within the limits of the area assigned to him, or any place occupied by any person in respect of whom he exercises jurisdiction, or any place i...