https://www.taxtmi.com/highlights?id=53294 Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under Chapter XIVB with determination of total income under Sections 153A to 153C have to be read in the context of second proviso only, which deals with the pending assessment/reassessment proceedings. en-us Tue, 05 May 2020 15:30:58 +0530 Tue, 05 May 2020 15:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53294 Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under Chapter XIVB with determination of total income under Sections 153A to 153C have to be read in the context of second proviso only, which deals with the pending assessment/reassessment proceedings. Highlights Income Tax Tue, 05 May 2020 15:30:58 +0530 https://www.taxtmi.com/highlights?id=53294