https://www.taxtmi.com/caselaws?id=384177 The Court dismissed the petition challenging notices issued under Section 153A of the Income Tax Act, 1961. The petitioner's request to quash the notices and release seized documents was denied. The Court emphasized the statutory provisions requiring assessment or reassessment in case of a search or requisition, highlighting the abatement of pending assessments within a specified period. The absence of a provision preventing recovery of unpaid taxes during assessment proceedings was crucial. The Court found the petitioner's arguments lacking merit, noting non-compliance with assessment procedures and the availability of statutory appeal remedies. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384177 The Court dismissed the petition challenging notices issued under Section 153A of the Income Tax Act, 1961. The petitioner's request to quash the notices and release seized documents was denied. The Court emphasized the statutory provisions requiring assessment or reassessment in case of a search or requisition, highlighting the abatement of pending assessments within a specified period. The absence of a provision preventing recovery of unpaid taxes during assessment proceedings was crucial. The Court found the petitioner's arguments lacking merit, noting non-compliance with assessment procedures and the availability of statutory appeal remedies. Case-Laws Income Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384177