https://www.taxtmi.com/highlights?id=96363 Return filed in response to a notice issued in search-related proceedings substitutes the original return filed earlier, and the assessee may lodge fresh or additional claims in abated assessments arising from search and seizure proceedings. The legal effect is that statutory provisions ordinarily applicable to returns filed under normal assessment processes apply equally to returns in search-related proceedings, permitting reopening of claims and consideration of new claims in abated years. An appellate authority's dismissal of appeals as infructuous was found erroneous, requiring fresh adjudication on admissibility and sustainability of the additional claims and remand for decision on merits. en-us Tue, 27 Jan 2026 07:36:06 +0530 Tue, 27 Jan 2026 07:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96363 Return filed in response to a notice issued in search-related proceedings substitutes the original return filed earlier, and the assessee may lodge fresh or additional claims in abated assessments arising from search and seizure proceedings. The legal effect is that statutory provisions ordinarily applicable to returns filed under normal assessment processes apply equally to returns in search-related proceedings, permitting reopening of claims and consideration of new claims in abated years. An appellate authority's dismissal of appeals as infructuous was found erroneous, requiring fresh adjudication on admissibility and sustainability of the additional claims and remand for decision on merits. Highlights Income Tax Tue, 27 Jan 2026 07:36:06 +0530 https://www.taxtmi.com/highlights?id=96363