The ITAT ruled in favor of the assessee, finding that the...

The ITAT ruled in favor of the assessee, finding that the assessment under normal provisions rather than section 153A was legally unsustainable. Since the assessee was subject to a search action on July 23, 2015, and had filed its return for AY 2014-15 on September 30, 2014, the assessment was in "abated" status at the time of search per section 153A's second proviso. The Tribunal determined that the non-obstante clause "notwithstanding anything contained in section 139" required assessment under the specific provision applicable to searched persons rather than normal provisions. The authorities' failure to apply the correct statutory framework constituted an error of law and fact.