Bench: Shri George Mathan & Shri Arun Khodpiabajrang Engineers Pvt. Ltd. J-3/4, Civil Township, Rourkela-769004 Pan No.Aacca 6655 L …………….. Assessee Versus The Acit, Central Circle, Sambalpur ………………Revenue
reassessed, whereas section 153C comes into play only upon proving that during course of search some incriminating material pertaining to a third party is found. In other words section 153A provides for making an assessment in respect of each assessment year falling within six assessment years, upto the date of search, whereas section 153C refers to issuance of notice