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of <h1>Section 153A mandates assessment for six years preceding search operations with automatic abatement of pending cases</h1> Section 153A of the Income Tax Act, 1961 governs assessment procedures following search or requisition operations. When authorities conduct searches under Section 132 or requisition documents under Section 132A, the Assessing Officer must issue notices requiring income tax returns for six assessment years preceding the search year. The provision mandates assessment or reassessment for these years, with pending assessments automatically abating upon search initiation. For years beyond six but within ten years, assessment requires evidence of escaped income exceeding fifty lakh rupees. The section includes revival provisions if proceedings are annulled and specifies that regular Income Tax Act provisions apply to such assessments with applicable tax rates for respective years.
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