https://www.taxtmi.com/highlights?id=51649 In view of the second proviso to Section 153A(1), once assessment gets abated, it is open for the assessee to lodge a new claim in a proceeding under Section 153A(1) which was not claimed in his regular return of income, because assessment was never made/finalised in the case of the assessee in such a situation en-us Sat, 08 Feb 2020 07:30:14 +0530 Sat, 08 Feb 2020 07:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51649 In view of the second proviso to Section 153A(1), once assessment gets abated, it is open for the assessee to lodge a new claim in a proceeding under Section 153A(1) which was not claimed in his regular return of income, because assessment was never made/finalised in the case of the assessee in such a situation Highlights Income Tax Sat, 08 Feb 2020 07:30:14 +0530 https://www.taxtmi.com/highlights?id=51649