https://www.taxtmi.com/caselaws?id=328669 The HC held that under Section 153A(1), once a notice is issued, the assessee must file returns for six assessment years regardless of whether incriminating material is found during the search. The abatement of regular assessment proceedings does not relieve the assessee from this obligation. The Tribunal erred in relying solely on a Special Bench decision without properly considering the facts and provisions of Section 153A. The HC found the Tribunal's approach improper and remanded the matter for fresh consideration to determine the validity of the additions made under Section 153A. en-us Tue, 22 Mar 2016 00:00:00 +0530 Thu, 24 Jul 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328669 The HC held that under Section 153A(1), once a notice is issued, the assessee must file returns for six assessment years regardless of whether incriminating material is found during the search. The abatement of regular assessment proceedings does not relieve the assessee from this obligation. The Tribunal erred in relying solely on a Special Bench decision without properly considering the facts and provisions of Section 153A. The HC found the Tribunal's approach improper and remanded the matter for fresh consideration to determine the validity of the additions made under Section 153A. Case-Laws Income Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328669