https://www.taxtmi.com/caselaws?id=357024 The Tribunal clarified the validity of filing an appeal against the original order under section 143(3) of the Income Tax Act after a subsequent assessment under section 153A. The Tribunal directed the Commissioner of Income Tax (Appeals) to decide the appeal on its merits, emphasizing that the assessment completed before the search action would not abate. As a result, the Assessee's appeal was treated as allowed for statistical purposes. en-us Fri, 02 Feb 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357024 The Tribunal clarified the validity of filing an appeal against the original order under section 143(3) of the Income Tax Act after a subsequent assessment under section 153A. The Tribunal directed the Commissioner of Income Tax (Appeals) to decide the appeal on its merits, emphasizing that the assessment completed before the search action would not abate. As a result, the Assessee's appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357024