https://www.taxtmi.com/caselaws?id=340376 HC held for the assessee: a return filed under s.153A(1) after a search is treated as a fresh return under s.139, abating prior pending assessments; consequently the assessee is being assessed for the first time and may advance fresh claims before appellate authorities even if those claims were not raised before the Assessing Officer. The Court applied precedent permitting new claims on appeal in cases of returns under s.139(1), and ruled that the same principles and remedies apply to returns filed under s.153A, allowing the assessee to raise additional grounds on appeal. en-us Mon, 06 Mar 2017 00:00:00 +0530 Mon, 01 Sep 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340376 HC held for the assessee: a return filed under s.153A(1) after a search is treated as a fresh return under s.139, abating prior pending assessments; consequently the assessee is being assessed for the first time and may advance fresh claims before appellate authorities even if those claims were not raised before the Assessing Officer. The Court applied precedent permitting new claims on appeal in cases of returns under s.139(1), and ruled that the same principles and remedies apply to returns filed under s.153A, allowing the assessee to raise additional grounds on appeal. Case-Laws Income Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340376