ASSESSMENT U/S 153A

this is with reference to assessment of search cases under section 153A.  Notice is issued to furnish return of income in respect of six assessment years preeceding the year in which the search was conducted under section 132/132A. Example search was conducted on june 20 2009 AO can issue notice in respect of AY's 2004-05 to 2009-10. There is no time limit specified in the section with in which the notice should be issued.

ok... but notice is issued under which section??? 153A talks of assessment rite...

sec 153A doesnt speaks specifically to issue a notice under a particular section but it mentions that these search provisions doesnt apply to section 139,147,148,151 and 153. So notice cannot be issued under section 139 or 148 but dint excluded 142(1). so notice can be issued under section 142(1) i think so, pls let me know da answer and wait for experts feedback

142(1) is only in case where return is not filied within due date AO can ask assessee to file a return...

Notice is issued to file return of income under section 153A where returns have not been filed by the assessee's in search cases

Whether Income Tax return can be revised on the period between from the search made in assessee premises to  notice issued u/s 153A of the Income Tax Act....

Please mention the section under which return is to be filed in respect of the previous year in which search took place. For example, search was conducted in january 2011, under which section the return for A.Y. 2011-12 is to be filed?

Thanks!

S.K. bansal CA