Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Under the second proviso to section 153A(1), initiation of a search abates a scrutiny assessment that remains pending for an assessment year within the prescribed search period. Accordingly, once the pending assessment for AY 2013-14 abated, the Assessing Officer had no jurisdiction to complete the regular assessment under section 143(3). The resulting assessment was non-est, and proceedings consequential upon it were also non-est.
Under the second proviso to section 153A(1), initiation of a search abates a scrutiny assessment that remains pending for an assessment year within the prescribed search period. Accordingly, once the pending assessment for AY 2013-14 abated, the Assessing Officer had no jurisdiction to complete the regular assessment under section 143(3). The resulting assessment was non-est, and proceedings consequential upon it were also non-est.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
