https://www.taxtmi.com/caselaws?id=357024 An appeal against an original assessment completed under section 143(3) does not become infructuous merely because a subsequent search leads to a separate assessment under section 153A. Applying the second proviso to section 153A, the earlier completed assessment did not abate, so the pending appeal survived and had to be decided on merits. The appellate authority was required to hear the assessee and adjudicate the grounds rather than dismiss the matter as infructuous. The dismissal was set aside and the matter remitted for merits-based disposal. en-us Fri, 02 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357024 An appeal against an original assessment completed under section 143(3) does not become infructuous merely because a subsequent search leads to a separate assessment under section 153A. Applying the second proviso to section 153A, the earlier completed assessment did not abate, so the pending appeal survived and had to be decided on merits. The appellate authority was required to hear the assessee and adjudicate the grounds rather than dismiss the matter as infructuous. The dismissal was set aside and the matter remitted for merits-based disposal. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357024