https://www.taxtmi.com/caselaws?id=208305 HC held the second proviso to s.153A abates only assessments or reassessments that are pending on the date of search; completed assessments (even if appeals are pending) are not abated. The Tribunal erred in treating finalized regular assessment proceedings as abated and restoring them to the AO's file following search and notice under s.153A. Consequences arising from regular assessments, including penalty proceedings under s.271(1)(c), survive despite material found in search. Appeal allowed. en-us Fri, 25 Nov 2011 00:00:00 +0530 Tue, 19 Aug 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208305 HC held the second proviso to s.153A abates only assessments or reassessments that are pending on the date of search; completed assessments (even if appeals are pending) are not abated. The Tribunal erred in treating finalized regular assessment proceedings as abated and restoring them to the AO's file following search and notice under s.153A. Consequences arising from regular assessments, including penalty proceedings under s.271(1)(c), survive despite material found in search. Appeal allowed. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208305