https://www.taxtmi.com/highlights?id=48486 Assessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act which provides that in case search was conducted/assessment proceeding u/s 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee en-us Wed, 07 Aug 2019 09:24:47 +0530 Wed, 07 Aug 2019 09:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48486 Assessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act which provides that in case search was conducted/assessment proceeding u/s 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee Highlights Income Tax Wed, 07 Aug 2019 09:24:47 +0530 https://www.taxtmi.com/highlights?id=48486