https://www.taxtmi.com/caselaws?id=375280 The High Court upheld the Tribunal's decision regarding the interpretation of provisions under the Income Tax Act. The Court emphasized the abatement of assessments pending at the time of search initiation under Section 153A, citing relevant case law. It found that the Assessing Officer failed to follow the correct procedure, leading to the dismissal of the appeal. The judgment highlighted the importance of adhering to legal provisions and past rulings for proper assessment completion. The Court concluded that no substantial question of law arose, affirming the Tribunal's decision. en-us Mon, 04 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375280 The High Court upheld the Tribunal's decision regarding the interpretation of provisions under the Income Tax Act. The Court emphasized the abatement of assessments pending at the time of search initiation under Section 153A, citing relevant case law. It found that the Assessing Officer failed to follow the correct procedure, leading to the dismissal of the appeal. The judgment highlighted the importance of adhering to legal provisions and past rulings for proper assessment completion. The Court concluded that no substantial question of law arose, affirming the Tribunal's decision. Case-Laws Income Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375280