https://www.taxtmi.com/caselaws?id=771400 The SC clarified the scope of Section 153A in income tax reassessments. The court held that when an assessment is pending and abates upon search notice issuance, the Assessing Officer can complete the assessment without requiring incriminating material. The ITAT's order was set aside, and the matter was remanded for fresh consideration based on the correct interpretation of assessment abatement and reassessment procedures. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771400 The SC clarified the scope of Section 153A in income tax reassessments. The court held that when an assessment is pending and abates upon search notice issuance, the Assessing Officer can complete the assessment without requiring incriminating material. The ITAT's order was set aside, and the matter was remanded for fresh consideration based on the correct interpretation of assessment abatement and reassessment procedures. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771400