https://www.taxtmi.com/highlights?id=72627 Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT en-us Wed, 18 Oct 2023 07:36:24 +0530 Wed, 18 Oct 2023 11:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72627 Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT Highlights Income Tax Wed, 18 Oct 2023 07:36:24 +0530 https://www.taxtmi.com/highlights?id=72627