https://www.taxtmi.com/caselaws?id=467437 Where an assessment under the Income-tax Act was completed before a subsequent search, the search does not abate or supplant that concluded assessment; the statutory provision that operates on pending assessment proceedings applies only where assessment proceedings are pending at the time of search and mere pendency of an appeal does not amount to pending assessment proceedings. Consequently, additions and disallowances made in a concluded assessment remain operative and are open to challenge only by competent proceedings directed against that concluded assessment, not automatically converted into search-specific proceedings. en-us Mon, 16 Dec 2024 00:00:00 +0530 Wed, 18 Mar 2026 19:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467437 Where an assessment under the Income-tax Act was completed before a subsequent search, the search does not abate or supplant that concluded assessment; the statutory provision that operates on pending assessment proceedings applies only where assessment proceedings are pending at the time of search and mere pendency of an appeal does not amount to pending assessment proceedings. Consequently, additions and disallowances made in a concluded assessment remain operative and are open to challenge only by competent proceedings directed against that concluded assessment, not automatically converted into search-specific proceedings. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467437