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requisition” means requisition of books of account, other documents or any assets under section...248; (c)   “search” means a search initiated under...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section...assessee or person with regard to the amount to be so retained as referred to in...

arrangement declared to be an impermissible avoidance arrangement as referred to in sub-section...through any arrangement by disregarding any corporate structure. (3) In...

assessment; (b)   where such appeal is against an order of assessment made under section...assessment for which the proceeding before the Settlement Commission abates under...