https://www.taxtmi.com/caselaws?id=443984 The Court set aside the impugned Assessment Order, finding that the proceedings should have abated under Section 153A of the IT Act following a search. The Court highlighted the lack of discussion in the Assessment Order regarding the denial of Section 10(38) benefits to the petitioner. The case was remitted to the first respondent for a fresh order within six weeks. The Writ Petition was disposed of without any costs. en-us Tue, 05 Sep 2023 00:00:00 +0530 Mon, 22 Jun 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443984 The Court set aside the impugned Assessment Order, finding that the proceedings should have abated under Section 153A of the IT Act following a search. The Court highlighted the lack of discussion in the Assessment Order regarding the denial of Section 10(38) benefits to the petitioner. The case was remitted to the first respondent for a fresh order within six weeks. The Writ Petition was disposed of without any costs. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443984