https://www.taxtmi.com/highlights?id=32710 There is no statutory provision under the Income Tax Act, 1961, which provides that in case search was conducted/assessment proceeding under Section 153A has been initiated then the tax, which remains unpaid by the assessee for the same period cannot be recovered from the assessee. - HC en-us Thu, 05 Jan 2017 09:13:07 +0530 Thu, 05 Jan 2017 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32710 There is no statutory provision under the Income Tax Act, 1961, which provides that in case search was conducted/assessment proceeding under Section 153A has been initiated then the tax, which remains unpaid by the assessee for the same period cannot be recovered from the assessee. - HC Highlights Income Tax Thu, 05 Jan 2017 09:13:07 +0530 https://www.taxtmi.com/highlights?id=32710