SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI
ITA 4223/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member
seizure, assessment proceedings are initiated against the 'searched person' under Section 153A. At the time of initiation of such proceedings against the 'searched person' or during the assessment proceedings against him or even after the completion of the assessment proceedings against him, the Assessing Officer of such a 'searched person', may, if he is satisfied, that any money, document
