https://www.taxtmi.com/caselaws?id=204758 The Tribunal held that the assessment for the year in which the search took place must be completed under section 153A read with section 153B of the Income-tax Act, 1961. Additionally, the time limit for service of notice under section 143(2) applies to such assessments, with the starting point for determining the time limit being the date the assessee files a return in response to the notice issued under section 153A. The Tribunal reversed the CIT(A)'s order, allowing the Revenue's appeal and remanding the case for a decision on the merits of the addition made by the Assessing Officer. en-us Wed, 20 Jan 2010 00:00:00 +0530 Wed, 28 Sep 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204758 The Tribunal held that the assessment for the year in which the search took place must be completed under section 153A read with section 153B of the Income-tax Act, 1961. Additionally, the time limit for service of notice under section 143(2) applies to such assessments, with the starting point for determining the time limit being the date the assessee files a return in response to the notice issued under section 153A. The Tribunal reversed the CIT(A)'s order, allowing the Revenue's appeal and remanding the case for a decision on the merits of the addition made by the Assessing Officer. Case-Laws Income Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204758